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Returning Member
posted Feb 20, 2021 11:10:07 AM

Establishing cost-basis for inherited property split between siblings, and then years later buyout of 1 sibling.

Property inherited in 2001 by 3 siblings, FMV was $112,000.  In 2012, 1 sibling wanted out.  Other two siblings bought out.  FMV at that time was $100,000.  Property sold in 2020 for 200,000.  How to split out the cost basis?

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4 Replies
Expert Alumni
Feb 20, 2021 11:30:00 AM

Your 2001 cost basis was $37333.33.  When you bought your sibling's share in 2012, the two remining siblings added $16,666.67.  (1/2 of the 1/3 FMV at time of sale)  so at 2020 sale date, each remaining sibling has a basis of $53,400.  

 

Basis is the amount of your investment in property for tax purposes. Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. Also use it to figure gain or loss on the sale or other disposition of property. 

Returning Member
Feb 21, 2021 9:26:07 AM

Thank you very much.  That is exactly what I was looking for.  You have relieved my mind greatly.

Level 1
Apr 6, 2022 7:16:39 AM

I HAD TO BUY MY SISTER OUT ON HALF OF OUR PROPERTY WE PAID OFF.  I LIVE THERE SO I HAD TO GIVE HER 10,000.00.  HOW DO I FILE THIS AND WHERE DO I ENTER THE INFO ON MY TAXES 

THANKS BOBBIE 

Expert Alumni
Apr 6, 2022 7:30:46 AM

No you don't report that on your tax return.  You keep the records to continue to track your cost basis in the property until you sell it.  It begins with your inherited value at 50% and then the added investment you made in purchasing the other half (add the $10,000 to your share of inherited value).  If you invest any other money for capital improvements you continue to add those expenses to your cost basis.

 

Your sister would have to report the sale of her half of the house on her tax return.

 

Note: If your name was on the deed prior to inheritance there is a different cost basis for you.