Daughter had no Will & each parent was eligible to inherit 50 percent. Deadbeat Dad agreed to forfeit his interest to Mom 3 yrs after daughter's death. Meanwhile, Mom saved estate by personally paying all bills: property taxes, mortgages etc. for real estate valued at "0" in estate inventory (unsaleable due to storm damage until repaired). How can Mom increase her tax basis in the real estate (finally titled to her) so that when it sells, she can "recover" amounts she pd during probate? Mom repaired it & it's listed it for sale, but if her basis is "zero" despite paying all bills during probate, cap gains tax will decimate recovery of the money she pd that saved the property. How & when can she file an increase in basis on her tax return &/or the estate's? Or is it a loss carry-forward?