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Basis of house with multiple owners

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    Basis of house with multiple owners

    My client, Jane, is part owner of a house in another state. The other owners of the house were her father (deceased), mother, uncle, aunt (deceased), sister, and 2 cousins for a total of 8 owners of this house.
    Her mother, sister, uncle and 1 cousin live in the house so for them this is a sale of personal residence. For my client and her cousin, it is a sale of real property.
    We must figure basis for her.
    Her basis would start with 1/8 of the original cost of the house plus improvements.
    This is what I told her she would need to find out to know her basis:
    1) cost of the house originally.
    2) improvements done to the house since it was bought (58 years ago)
    3) expenses of sale

    I also told her that her basis would have increased when her father died and then when her aunt died. In that case, we would need to know FMV on the date of death of each of them.
    But then I started wondering if their share of the house would have passed to their spouse and not to everyone.

    She will get around $58,000 for her share but I want to be sure to figure the correct basis for her.
    Am I on the right track?

    Linda F

    #2
    Basis of house with multiple owners

    Did father and aunt have a trust or a will? First i would get documentation that her original share was 1/8th. Then I would check the trust and/or will to be sure that the deceased shares were not divided between all owners and not just their spouses. Third you need to determine the stepped up basis at the time of each death. Then you can determine what her share actually is. taxea
    Believe nothing you have not personally researched and verified.

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