I am hoping for a way around the rule. My mother inherited an installment sale contract from my father. He sold his farm land in 2007. My father passed away in 2018. For 2018, the installment sale was reported in the same way as previous years. However on my mother's 2019 return she is getting hit hard with the capital gains tax on this installment sale because her filing status is now single. It is tough to see her income go down by 40% while her tax liability go up by 60%. On her past joint returns with my father, the capital gains tax of 15% did not kick in. Any advice?
