After death of spouse does prior depreciation get "stepped" in same manner as cost basis on a rental house?

IOW when figuring taxes for rental house sold several years after death of spouse, I know the basis is stepped up for date of death and additional improvements after death are added to basis. 1/2 value as of date of death (for spouse deceased) plus 1/2 actual costs (for surviving spouse) prior to date of death plus total capital improvements after date of death. What about depreciation prior to date of death? Does the depreciation get adjusted for date of death? IOW cut in half and then add all additional depreciation after date of death?
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Keenan M. Post

Keenan M. Post Avvo Pro

Contributor Level 7
The new stepped up basis in one-half would be depreciated using a new depreciation life, with surviving spouse continuing to use prior depreciation schedule for one-half. Depreciation recapture on sale will only include depreciation since death on stepped up one half and full depreciation taken on survivor's one-half.

State income tax laws may vary the preceeding result.

The preceding assumes DE is NOT a community property state.

Hope this helps.
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