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Step-Up Basis Calculator
Estimate tax savings from inherited assets receiving stepped-up cost basis
What is Step-Up in Basis?
When you inherit assets, the cost basis is "stepped up" to the fair market value (FMV) at the date of death. This means any appreciation during the decedent's lifetime is never taxed, potentially saving significant capital gains taxes.
20 years from now
5%
Used to project future asset values
0 / 0
Current Value
$0
Today's market value
Projected Value
$0
At planning horizon
Total Appreciation
+$0
Avoided taxable gain
Potential Tax Savings
$0
At long-term rates
Asset-by-Asset Analysis
| Asset | Original Basis | Current Value | Projected Value | New Basis (Stepped) | Appreciation | Tax Savings | |
|---|---|---|---|---|---|---|---|
| Total | $0 | $0 | $0 | $0 | +$0 | $0 | |
Comparison: Sell Now vs. Inherit Later
If You Sell Today
Proceeds$0
Cost Basis-$0
Taxable Gain$0
Est. Tax (20%)-$0
Net After Tax$0
If Beneficiary Inherits
Projected Value$0
New Cost Basis (FMV)$0
Taxable Gain if Sold$0
Est. Tax$0
Net to Beneficiary$0
Benefit of Step-Up Basis:$0
Tax Savings + Appreciation
Important Considerations
- This calculator uses simplified assumptions and projections
- Actual tax rates depend on your income and tax bracket at time of sale
- Step-up in basis rules may change - the current exemption sunsets after 2025
- State taxes are not included in these calculations
- Consult a tax professional for personalized advice
Disclaimer: Step-up basis calculations are projections based on current values and assumptions. Actual tax outcomes may vary. Consult a tax professional for personalized advice.