farmer spouse step up basis

[kathyc2]

Many people here are much more familiar on these items than me, so I'm hoping to save some research time.

Farmer recently passed away. The land was held in both names, so my understanding is spouse gets 1/2 step up basis. This is a non-community property state.

Schedule F was always filed in husbands name only. Does she get full step up on the equipment?

Other than getting an appraisal on land in case she decides to sell it later, is there anything else I need to make her aware of now?

Thanks!

[Twin Turbo Z]

Land purchased before 1977 ? Equipment, yes, full value, as long as the equipment was not in both names.