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<p class="MsoNormal"><span style="font-size:12.0pt">Perhaps I’m missing something, but assuming the wife ends up with 100% of this property, either she inherited 100% because it all belonged to husband, so stepped up basis in 100% or she inherited ½ because
it was community property, and she owned ½ already. Then, as CP, she would get a step up in basis. I can’t think of any reason this property would not have a new basis equal to its fair market value at husband’s death.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
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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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