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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Are you saying the property is in Illinois but they were in Washington and bought it with what we would view as community funds? Or did they live in Illinois at the time
of purchase and the property is there too?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">The general rule is community property gets a step up in basis as to the whole but I am not 100% sure this applies to “quasi community property”.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=26.16.220"><span style="color:#2B674D">26.16.220</span></a>
</span><span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:black;font-weight:normal">defines quasi-community property but to be honest, I have never looked to see if the IRS adopts that concept.<o:p></o:p></span></h3>
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<span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:black;font-weight:normal"><o:p> </o:p></span></h3>
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<span style="font-size:11.0pt;font-family:"Open Sans",sans-serif;color:black;font-weight:normal">Curious to see what others say.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></h3>
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<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jenna Brozik<br>
<b>Sent:</b> Thursday, February 23, 2023 3:11 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] out of state real property in an estate<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Hello listmates, <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have a probate case where the property was bought by a married couple in 1993 with community funds in Illinois. The property was only titled in the husband’s name although it was bought by the community with community funds and remained
community property. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The husband died in Washington State. For IRS purposes, doesn’t the wife get a step up in basis on the entire property, not just the 50% that is her community portion? For the purposes of this discussion, the husband died without a will,
so intestate. Illinois is not a community property state, does that matter? <o:p>
</o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Any comments or suggestions would be appreciated. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you, <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Calligraphy"">Jenna Brozik<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Calibri Light",sans-serif">Managing Attorney<o:p></o:p></span></i></p>
<p class="MsoNormal"><b><span style="font-family:"Calibri Light",sans-serif;color:#222222">PRINZ & BROZIK PLLC</span></b><span style="font-family:"Calibri Light",sans-serif;color:#222222"><br>
445 S. Grand Avenue<br>
Pullman, WA 99163<br>
509-338-0908 Telephone<br>
509-338-3527 Facsimile</span><span style="font-family:"Calibri Light",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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