Stepped-up basis:
the inheritance-vs-sale math.
Dying with Bitcoin can be more tax-efficient than selling it during life. The stepped-up basis rule resets cost basis to market value at death, eliminating capital gains on everything before. See exactly how much your heirs save.
Difference between capital-gains tax on a lifetime sale vs near-zero tax on an immediate post-inheritance sale.
Stepped-up basis has been proposed for elimination in several recent budget proposals. The 2025 TCJA exemption sunset is also scheduled. Verify current law before making estate decisions verify×DON'T TRUST, VERIFYClaim: Stepped-up basis has been the subject of repeated elimination proposals.Verify at: congress.gov bill search ↗ · IRS estate tax overview ↗Law can change. Consult an estate attorney for current treatment..
Gift vs inheritance: stepped-up basis applies to inherited assets. A Bitcoin gift during life passes your cost basis to the recipient; no step-up.
What this tool assumes
- Federal estate tax exemption is the 2026 amount ($13.99M per person, projected).
- State estate and inheritance taxes not modeled; 17 states levy one or both.
Not financial, tax, or legal advice. Consult an estate attorney.
HOW THIS IS CALCULATED
This tool runs entirely in your browser — no data is sent to any server. All formulas use standard financial math. Verify the methodology or inspect the source code in your browser's dev tools.