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Level 3
posted Mar 15, 2024 8:04:39 PM

Cost Basis on Inherited Rental

What is my cost basis on a rental property that I inherited half of in 2022? I owned the property half/half with my mother who died in Oct 2022. We purchased together in 04/2021 and split everything when she was alive.

 

I had a CPA do both of our 2022 taxes last year because of the split/death/trust etc. I noticed that the CPA used my cost (only my half) as the cost basis. I don't think that was correct. Is it correct? FYI, The property was not in the trust.

TIA, Chris

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1 Best answer
Level 15
Mar 16, 2024 7:11:20 AM

It appears that you have a split basis.

 

One-half is your cost basis; what you paid for your half in 2021 plus half of the cost of any improvements made.

 

The other one-half (acquired from your mother) would be the fair market value of her half on the date of her passing (plus the cost of any improvements you paid for after that date).

 

I am sorry for your loss.

3 Replies
Level 15
Mar 16, 2024 7:11:20 AM

It appears that you have a split basis.

 

One-half is your cost basis; what you paid for your half in 2021 plus half of the cost of any improvements made.

 

The other one-half (acquired from your mother) would be the fair market value of her half on the date of her passing (plus the cost of any improvements you paid for after that date).

 

I am sorry for your loss.

Level 3
Mar 16, 2024 7:29:24 AM

Thank you for responding

One more question, would it be 50% of the market value for her half the entire year of 2022? She passed in October 2022. Or does Turbotax ask for the date and adjust it for me?

Thanks again, chris

Level 15
Mar 16, 2024 8:54:51 AM

The 50% would be valued (fair market value) on the exact date of her passing.

 

Also, note that TurboTax will not adjust this for you. Rather, you need to supply the FMV figure in the program.