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<p class="MsoNormal">Thanks, Philip, that’s very helpful! Does it make any difference, for capital gains purposes, if the estate deeds title to a piece of estate property to an individual, and then that individual sells the property rather than the PR selling
the property on behalf of the estate (as long as it’s within the same short timeframe during which the PR might have sold the property)?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best,<o:p></o:p></p>
<p class="MsoNormal">Candace<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black;mso-ligatures:standardcontextual">Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media</span><span style="mso-ligatures:standardcontextual"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black;mso-ligatures:standardcontextual">Candace Wilkerson<b> |</b> Senior Associate</span><b><span style="font-size:10.0pt;color:red;mso-ligatures:standardcontextual"> </span></b><b><span style="font-size:10.0pt;color:#484848;mso-ligatures:standardcontextual">|
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<p class="MsoNormal"><span style="font-size:10.0pt;color:black;mso-ligatures:standardcontextual">9840 Willows Road NE, Suite 200
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</span></b><span style="font-size:10.0pt;color:#484848;mso-ligatures:standardcontextual"> </span><span style="font-size:10.0pt;color:black;mso-ligatures:standardcontextual">Redmond, WA 98052</span><span style="font-size:10.0pt;color:#484848;mso-ligatures:standardcontextual"><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>Philip N. Jones<br>
<b>Sent:</b> Friday, July 28, 2023 1:05 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Question about capital gains tax in probate/Referral request<o:p></o:p></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">If a single person dies owning a residence, and her estate sells the residence, no §121 exclusion will be available to the estate, for the simple reason that §121 contains no provision
allowing an exclusion to an estate. At one time such an exclusion was allowed by §121(d)(11), but that provision was repealed in 2010 by P.L. 111-312. The lack of an exclusion will normally not produce a very harsh result, since the estate will have received
a stepped-up basis as of the date of death. §1014(a)(1).</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Garamond",serif">Phil Jones</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax</span><o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Craig Gourley<br>
<b>Sent:</b> Friday, July 28, 2023 9:59 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Question about capital gains tax in probate/Referral request<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Also. Section 121 on residential use is 2 of the last 5 years.
<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
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<p class="MsoNormal">Sent from my Verizon, Samsung Galaxy smartphone<br>
Get <a href="https://url.emailprotection.link/?bnKo2lzP2-5ZU6Z9gMslcUGIiM8h2ojsSWtWlRdFPKd5trDSzfOOe2FkUaBuLfYYZ3kPH9zxe-zwJgw5CArtGYg~~">
Outlook for Android</a><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Philip N. Jones <<a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a>><br>
<b>Sent:</b> Friday, July 28, 2023 8:49:09 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Question about capital gains tax in probate/Referral request</span>
<o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
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<div>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">As you hint, the estate received a new basis step-up, so the post-mortem capital gains should be very small. Since the market is pretty flat right now, there might not
be any. In a market like this, many practitioners would use the sale price as the DOD value (basis), even though seven months have gone by. And any expenses of sale need to be used to reduce the gain, and not used as administration expenses (not many people
know this). So I don’t think you have much to worry about. And your non-client does not have much to worry about. (But if the PR is not a client, why are you giving her advice? Since she has an accountant, she should ask the accountant.)</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(For those of you who purchased my fiduciary income tax book, see chapter 13 on capital gains and losses.)</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<div>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com">pjones@duffykekel.com</a></span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax</span><o:p></o:p></p>
</div>
<p class="xmsonormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="xmsonormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Candace Wilkerson<br>
<b>Sent:</b> Friday, July 28, 2023 8:39 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Question about capital gains tax in probate/Referral request<o:p></o:p></p>
</div>
</div>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Hi all,<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">I do a lot of probate cases, but am not an expert on capital gains. I recently received a question from a PC (who is doing a DIY probate in King County) about capital gains liability for an estate when the estate house gets sold in Washington
State. The Decedent had lived there for 58 years(!) and he only died 7 months ago. The personal representative (who is not a client) asked me to give her an idea of how much the estate would owe in capital gains taxes, and how much she should hold back from
distributions to the will beneficiaries in case the amount the estate pays for capital gains taxes isn’t correct.
<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">I know it depends on the amount of appreciation, if any, in the property value after Decedent’s death, whether any of the beneficiaries has lived on the property for the last 3 of 5 years, etc. No transfer of title has been made to any
will beneficiary; the property sale is being done by the PR. I told her all of this, as well as to make sure the tax accountant she’s using assists her in determining the correct payment for capital gains.
<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">If she comes back to me with more questions, is there anyone willing to do a (paid) consult with her to discuss her questions? I don’t want to give her incorrect information.
<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">And, for this matter, if anything I’ve written is incorrect I’d appreciate a correction.<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Thanks!<o:p></o:p></p>
<p class="xmsonormal">Candace Wilkerson<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal"><b><i>*Candace is available to respond to emails and phone calls between the hours of 7:00 a.m. and 3:00 p.m. If you have an urgent matter outside that time period, please call our office at the number below.</i></b><o:p></o:p></p>
<p class="xmsonormal"><b><i> </i></b><o:p></o:p></p>
<p class="xmsonormal"><b><i> </i></b><o:p></o:p></p>
<p class="xmsonormal"><img border="0" width="466" height="87" style="width:4.85in;height:.9083in" id="x_Picture_x0020_7" src="cid:image001.png@01D9C3AB.F2624250"><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:10.0pt;color:black">Candace Wilkerson<b> |</b> Senior Associate</span><b><span style="font-size:10.0pt;color:red"> </span></b><b><span style="font-size:10.0pt;color:#484848">|
</span></b><span style="font-size:10.0pt;color:black">Wong Fleming </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:10.5pt;color:#7F7F7F"><img border="0" width="400" height="2" style="width:4.1666in;height:.025in" id="x_Picture_x0020_2" src="cid:image002.png@01D9C3AB.F2624250"></span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:10.0pt;color:black">9840 Willows Road NE, Suite 200
</span><b><span style="font-size:10.0pt;color:#484848">| </span></b><span style="font-size:10.0pt;color:#484848"> </span><span style="font-size:10.0pt;color:black">Redmond, WA 98052</span><span style="font-size:10.0pt;color:#484848"><br>
</span><span style="font-size:10.0pt;color:black">Phone: 425.869.4040 </span><b><span style="font-size:10.0pt;color:#484848">|</span></b><span style="font-size:10.0pt;color:#484848">
</span><span style="font-size:10.0pt;color:black">Fax: 425.869.4050 <br>
</span><a href="mailto:cwilkerson@wongfleming.com"><span style="font-size:10.0pt;color:blue">cwilkerson@wongfleming.com</span></a><o:p></o:p></p>
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