Should I include my deceased husband's (10/17) stepped up cost basis investments in my tax return?

[vanmar12]

My husband died in October 2017. He had an investment account specifically set up under his social security number. Using Stepped up cost basis, there is about a 5K gain. Should this be reported under his soc security number...since the investment account was under that...or under mine? Located in AZ.

[Anonymous]

For income tax purposes the original basis needs to be used even for a decedent.  For inheritance purposes, however, the stepped up cost basis comes into play for the beneficiary.