@HI96821 wrote:
she is a joint account holder for all taxable accounts but she contributed 0%. Per Pub 551, isn't she eligible to receive 100% step up in the basis?
No, that would only be applicable in a community property state. Otherwise, only your father's share would receive a step up in basis (i.e., your mother "inherited" one-half of the accounts from your father, the decedent - she already owned the other half).
