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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
5 / 5
Current Value
$350,050
Today's market value
Projected Value
$928,787
At planning horizon
Total Appreciation
+$751,137
Avoided taxable gain
Potential Tax Savings
$134,079
At long-term rates
Asset-by-Asset Analysis
| Asset | Original Basis | Current Value | Projected Value | New Basis (Stepped) | Appreciation | Tax Savings | |
|---|---|---|---|---|---|---|---|
BT Bitcoin 2.5000 BTC | $98,750 | $237,500 | $630,158 | $630,158 | +$531,408 | $106,282 | |
ET Ethereum 20.0000 ETH | $60,000 | $68,000 | $180,424 | $180,424 | +$120,424 | $18,064 | |
SO Solana 150.0000 SOL | $6,750 | $27,000 | $71,639 | $71,639 | +$64,889 | $9,733 | |
AA Apple Inc. 50.0000 AAPL | $8,250 | $12,250 | $32,503 | $32,503 | +$24,253 | $0 | |
PA PAX Gold 2.0000 PAXG | $3,900 | $5,300 | $14,062 | $14,062 | +$10,162 | $0 | |
| Total | $177,650 | $350,050 | $928,787 | $928,787 | +$751,137 | $134,079 | |
Comparison: Sell Now vs. Inherit Later
If You Sell Today
Proceeds$350,050
Cost Basis-$177,650
Taxable Gain$172,400
Est. Tax (20%)-$34,480
Net After Tax$315,570
If Beneficiary Inherits
Projected Value$928,787
New Cost Basis (FMV)$928,787
Taxable Gain if Sold$0
Est. Tax$0
Net to Beneficiary$928,787
Benefit of Step-Up Basis:$712,815
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.