Ian Bryzek, CPA

How do basis and depreciation work after inheritance?

Depreciation needs a clean starting file, especially when inherited property will produce rental income.

Rental plans often begin after a home has been inherited, repaired, or held by the estate for a period.

Depreciation is tied to a particular use and asset allocation, so a single rounded property number is rarely enough.

What to gather

  • Date-of-death appraisal
  • Land and improvement allocation support
  • Rental start date
  • Prior depreciation schedules
  • Capital-improvement invoices

Who usually handles what

  • Ian can organize the tax reporting question and the supporting records.
  • James Valdez can provide an independent residential fair-market-value appraisal.

A practical next step

Gather the valuation and rental-start records before setting up depreciation.

When a property value is part of the picture

When residential real estate needs a supported fair market value as of a relevant date, an independent appraiser may be part of the documentation process. Ian does not determine fair market value.

Related guides

This is general tax information, not tax or legal advice. Outcomes depend on the documents, ownership, timing, and law that apply to the particular facts.

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Need to talk with Ian Bryzek?

Share the tax question and the records already available. Ian can help identify a practical next step.

(510) 538-6014 ian@bryzekcpa.com