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Investing - Theory, News & General • Taxation of Treasury bills, notes and bonds

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I inherited a TIPS from my sister in a taxable account at Vanguard last year and sold it shortly thereafter. Given that I only owned it for a few months, I expected a modest tax impact but my 1099s indicate otherwise…

She purchased CUSIP 9128285W6 on 1/11/23:

Face Value $5,000
Price x 0.96515625
= $4,825.78
Factor x 1.17981
Principal = $5,693.5

It transferred to me on 3/9/23 and I sold it on 5/11/23 for $5,854.65 with a cost basis of $4,872.34, yielding a long-term (inherited?) capital gain of $949.15 and an accrued market discount of $33.16. (Figures include various OID adjustments.)

So, it appears that I’m paying capital gains tax on the inflation adjustment she purchased when she bought the TIPS.

Am I missing something? Thanks in advance.
Did you ask Vanguard to step up/down the cost basis to the date-of-death? (Or, if you were not a named beneficiary, did the executor/personal representative/trustee/whoever-appropriate ask Vanguard to adjust the cost basis?)
No, I did not request a step up / down to the date of death.

When looking at the OID calculation sheet, they showed the cost basis of $5,693.5 on the date of her purchase with an OID adjustment to the date of her death, then a cost basis of $4,785.93 on the date of her death, 2/28/23, which received a subsequent OID adjustment to my transfer date.

Statistics: Posted by 7PapaFox — Sun Mar 10, 2024 6:07 pm — Replies 993 — Views 142624



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