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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.

SELL NOW
Capital gain
$0
Tax owed
$0
Net proceeds
$0
HOLD UNTIL DEATH
Stepped-up basis
$0
Heir cap gains tax
$0
Estate to heir
$0
TAX SAVED BY HOLDING
$0

Difference between capital-gains tax on a lifetime sale vs near-zero tax on an immediate post-inheritance sale.

ESTATE TAX EXPOSURE
LEGISLATIVE RISK

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 ×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.

Not financial, tax, or legal advice. Consult an estate attorney.