Step-Up in Basis Calculator: what steps up, by title
2026 law · reviewed September 6, 2026
| How the asset was held | Included in the decedent's estate | Steps up | Authority |
|---|---|---|---|
| By the deceased alone | All | All | § 1014(a)(1) |
| Joint with the surviving spouse (right of survivorship, or by the entirety) | One-half | One-half | § 2040(b); § 1014(b)(9) |
| Community property (not Illinois) | One-half | All, both halves | § 1014(b)(6) |
| Tenancy in common | The decedent's share | The decedent's share | § 1014(a)(1) |
| Joint with someone other than a spouse | All, less what the survivor proves they paid | The included part | § 2040(a); § 1014(b)(9) |
| By the survivor alone | None | None | § 1014 |
| An IRA, 401(k), or annuity (income in respect of a decedent) | All | None: no step-up | § 1014(c) |
The fraction of an asset that takes the date-of-death value, by form of ownership (§ 1014; § 2040).
Educational only, not investment, tax, or legal advice. Results are hypothetical estimates that vary with each use and over time and are not guaranteed accurate or complete. Using this tool creates no client relationship with Considerate Capital, and the site that linked here is not affiliated with it. By using it you agree to the tool terms.