謝謝大俠回答！總結如下：

有可能不對，僅供參考：在加州，夫妻最好用Community Property with Rights of Survivorship來hold 房產title。如不用再refinance 了，可用 Family Living Trust 來hold Title。另外Portability不是自動的吧，需及時給IRS File the right form. Joint Tenancy tax base 是要 step up的。From Google:

 

If spouses held property as joint tenants or as tenants by the entirety, the surviving spouse's total basis in the property is deemed to be one-half of the original cost basis and one-half of the fair market value of property on the date of the decedent's death (or alternate valuation date)...

 

所有跟帖： 

• 你說step up是聯邦增值稅的成本，又不是加州地稅的問題。 -檸檬椰子汁- ♂ (2463 bytes) () 02/08/2024 postreply 06:38:51

• 這個例外適用於1個自住房；那如有更多的投資房呢？ -硬漢99- ♂ (0 bytes) () 02/08/2024 postreply 17:20:37

• 更多信息...... -硬漢99- ♂ (3872 bytes) () 02/08/2024 postreply 19:12:05