在房子的title是 community property with the right the of survivorship 的前提下: https://www.fidelity.com/learning-center/personal-finance/what-is-step-up-in-basis 其中的take away 提到了 "In community property states, surviving spouses receive a step-up in basis on both halves of community property" https://www.cpajournal.com/2017/08/18/greatest-hits-community-property-step-basis/ 的最后一段也提到了 “Because of the nature of community-property ownership, the Federal income tax basis of both halves of the property becomes the fair market value at date of death or other optional valuation date“ 这个说法是对的吗? 比如房子买入100万,一个spouse去世了,FMV 是200万,以后卖的 时候 cost basis 就算200万? 比如,持有2年,房子卖价215万,扣除各种selling fees 153万,到手200W, 然后long term gain = 200W - 200W = 0, 这样一分钱税都不用交? 另外,这个不区分 出租房 和自住房,都是一样的 cost basis step-up 方法吗? 请问有严格的法律条文出处吗? IRS pub 551中没有找到相关条文,求指教!
在房子的title是 community property with the right the of survivorship 的前提下:
https://www.fidelity.com/learning-center/personal-finance/what-is-step-up-in-basis 其中的take away 提到了 "In community property states, surviving spouses receive a step-up in basis on both halves of community property"
https://www.cpajournal.com/2017/08/18/greatest-hits-community-property-step-basis/ 的最后一段也提到了 “Because of the nature of community-property ownership, the Federal income tax basis of both halves of the property becomes the fair market value at date of death or other optional valuation date“
这个说法是对的吗? 比如房子买入100万,一个spouse去世了,FMV 是200万,以后卖的 时候 cost basis 就算200万? 比如,持有2年,房子卖价215万,扣除各种selling fees 153万,到手200W, 然后long term gain = 200W - 200W = 0, 这样一分钱税都不用交?
另外,这个不区分 出租房 和自住房,都是一样的 cost basis step-up 方法吗?
请问有严格的法律条文出处吗? IRS pub 551中没有找到相关条文,求指教!