谢谢大侠回答！总结如下：

有可能不对，仅供参考：在加州，夫妻最好用Community Property with Rights of Survivorship来hold 房产title。如不用再refinance 了，可用 Family Living Trust 来hold Title。另外Portability不是自动的吧，需及时给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： 

• 你说step up是联邦增值税的成本，又不是加州地税的问题。 -柠檬椰子汁- ♂ (2463 bytes) () 02/08/2024 postreply 06:38:51

• 这个例外适用于1个自住房；那如有更多的投资房呢？ -硬汉99- ♂ (0 bytes) () 02/08/2024 postreply 17:20:37

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