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The House, Remarriage, and Long-Term Decisions

What are the tax implications of selling the house after my spouse dies?

Short answer

California and federal capital gains exemptions allow a surviving spouse to exclude up to $500,000 of gain on the sale of a primary residence — but only if the sale occurs within 2 years of the death. After 2 years, the exclusion…

What this usually means

California and federal capital gains exemptions allow a surviving spouse to exclude up to $500,000 of gain on the sale of a primary residence — but only if the sale occurs within 2 years of the death. After 2 years, the exclusion drops to $250,000. The stepped-up basis at death also reduces the taxable gain. Consult a CPA before selling.

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