This is a great comprehensive discussion! I wanted to add one more important consideration that I learned from my own experience with a similar situation. When establishing the fair market value at the date of death, the IRS generally accepts the "alternate valuation date" option, which allows you to use the property value 6 months after the date of death instead of the actual date of death. This can be beneficial if property values declined after the death, as it could potentially give you a lower stepped-up basis and therefore lower capital gains when you sell. However, if you elect the alternate valuation date, you must use it for ALL assets in the estate, not just the properties. Also, I noticed several people mentioned getting appraisals done retroactively. While this works, it's worth noting that the IRS gives more weight to contemporaneous valuations. If your mother has any records like property tax assessments, insurance appraisals, or even real estate agent market analyses from around the time of death, these can be very helpful supporting documentation. One final tip: keep detailed records of any improvements or major repairs made to the properties during the joint ownership period. While regular maintenance doesn't increase basis, capital improvements do, and these can be added to your stepped-up basis calculation.

I wanted to share some additional insights from my recent experience helping my aunt navigate a similar situation after my uncle passed last year. One thing that really helped us was creating a comprehensive timeline of all property-related transactions and improvements from the date of purchase through the date of death. We discovered that the IRS Publication 551 (Basis of Assets) has some excellent worksheets that walk you through the step-up calculation step by step. It's particularly helpful for understanding how to handle things like closing costs from the original purchase, which can be added to your original basis. Also, if your mother is working with multiple tax preparers who are giving conflicting advice, I'd recommend asking each one to provide their reasoning in writing, including specific IRS code references. This helped us identify which preparer actually understood the nuances of spousal step-up rules versus those who were just guessing. One last tip: if the properties have appreciated as much as you mentioned, it might be worth consulting with an estate planning attorney in addition to a tax professional. They can help ensure your mother is taking advantage of all available strategies for minimizing the tax impact, especially if she's planning multiple large transactions (selling both properties and moving to assisted living). The fact that you're being so thorough in researching this shows you're on the right track. Your calculations sound reasonable based on what you've described, but getting professional confirmation with the specific property details will give you the confidence to move forward.

I've been using Direct Pay for about two years now and it's been rock solid. Initially had the same concerns as you - been mailing checks for over a decade and was worried about switching to electronic payments. What finally convinced me was a situation where my mailed check almost didn't make it due to a postal delay during tax season. The verification process is actually quite secure - they ask for specific details from your prior year return that wouldn't be easily accessible to someone else. I always make my payments 3-4 days before the deadline just to be safe, and I've never had any issues with payments not being credited properly. One thing that really helps is the immediate peace of mind. Instead of wondering "did my check get there on time?" for several days, you get instant confirmation with a reference number. I screenshot the confirmation page and also save the email confirmation they send. The interface is straightforward once you get used to it. You'll need your SSN, bank account info, and your prior year tax return handy for the first payment. After that, it remembers most of your information so subsequent payments are much quicker. Honestly, the convenience factor alone made it worth switching. No more printing forms, writing checks, buying stamps, or worrying about mail delays. I'd recommend giving it a try - you can always go back to mailing checks if you don't like it, but I think you'll find it much less stressful than the paper check method.

I made the switch to Direct Pay about a year ago after being a paper check person for almost 15 years, and I can't believe I waited so long! Like you, I was really nervous about electronic payments to the IRS - there's something about tax payments that just feels scarier than regular online bill paying. What finally pushed me over the edge was realizing that I was spending more time worrying about whether my checks would arrive on time than it would take to just learn the electronic system. The mail anxiety was real - especially during those busy periods around tax deadlines when postal service can be unpredictable. I've now made 4 quarterly payments through Direct Pay with zero issues. The system walks you through everything step by step, and you get immediate confirmation with a reference number. I always take a screenshot of the confirmation page AND save the email they send, just to have multiple records. One thing that helped ease my concerns was starting with a smaller test amount for my first payment (I split my Q1 payment into two transactions). It let me get comfortable with the process without risking a huge amount on something unfamiliar. The time savings is significant - no more hunting for stamps, printing forms, or making sure I get to the post office before the deadline. Plus, having electronic confirmations makes record keeping so much easier than trying to track down old cancelled checks at tax time. My advice: just try it once. You can always go back to paper checks if you don't like it, but I think you'll find the convenience and immediate peace of mind worth the initial nervousness about switching systems.

From my experience processing PTIN applications for foreign nationals, I can confirm that timing varies significantly based on whether your documentation is complete and correct. Once you submit everything properly (with correct foreign notarization, apostille, and translations), the IRS typically processes PTIN applications within 4-6 weeks during normal periods, though it can extend to 8-10 weeks during busy season (January-April). A few additional tips based on what I've seen work consistently: **Documentation Package Best Practices:** - Include a cover letter explicitly stating you're a foreign national applying for PTIN - Organize documents in the order they request: notarized passport first, then apostille, then certified translation - Use paper clips, not staples - makes their processing easier **Common Overlooked Requirements:** - Your passport must be valid for at least 6 months beyond application date - If you have any US visas or entry stamps in your passport, those pages should be included in the notarized copy - Some countries require the apostille to be attached to the original notarized document, not a copy **Pro tip:** After you submit, you can check application status by calling the PTIN line (though as others mentioned, Claimyr makes this much easier). They'll give you a more specific timeline once they start processing your application. The investment in getting everything right upfront definitely pays off - I've seen people get approved in under a month when they submit complete, properly authenticated documentation. Good luck with your resubmission!

I've been following this discussion closely as I'm preparing my own PTIN application as a foreign national from Spain. This thread has been incredibly educational - thank you all for sharing your experiences! Based on everything I've read here, I'm planning to take the following approach: 1. Get my passport notarized by a Spanish notario (not just any notary) 2. Obtain an apostille from the Ministry of Justice 3. Get certified translations for any Spanish text 4. Include a cover letter as @Callum Savage suggested 5. Make sure to include any visa stamp pages in the notarized copy One question I haven't seen addressed - for those who were successful, did you send everything via regular mail or use certified/express mail? Given how much effort goes into getting all the documentation right, I'm wondering if it's worth paying extra for tracking and delivery confirmation. Also, has anyone had experience with getting the apostille remotely? Some Spanish government offices now offer online apostille services, but I want to make sure the IRS accepts digitally-issued apostilles before going that route. The timeline information has been really helpful too. Knowing it's typically 4-6 weeks once submitted correctly helps me plan when to start the process relative to when I need the PTIN active. Thanks again to everyone who shared their experiences - this community support makes navigating these complex requirements so much easier!

make sure u file those kids as dependents correctly tho. IRS be clownin people who mess that up 🤡

Just wanted to add - definitely file for the Child Tax Credit and Additional Child Tax Credit if you qualify! With 4 kids and that income level, you could be looking at up to $2,000 per child. Also, since you're doing gig work, make sure you're tracking business expenses like phone bills, car expenses, etc. for next year. The standard mileage deduction is usually the way to go for delivery drivers. Don't stress too much - sounds like you'll probably come out ahead with those credits!

Just FYI - make sure you're sending these by certified mail with return receipt! I sent FIRPTA forms to the correct address last year but the IRS claimed they never received them. Had no proof and ended up having to resubmit everything and pay penalties. Now I document EVERYTHING with tracking and keep digital copies of all receipts.

Adding to the excellent advice already shared here - I just want to emphasize double-checking the specific requirements in Treas. Reg. 1.897-2(h) before mailing. The regulation requires that the certification include not just the transferor's information, but also a detailed statement about why the transferor believes they qualify for the exception from FIRPTA withholding. I've seen cases where people send the forms to the correct Ogden address but forget to include the required affidavit or supporting documentation, which can delay processing for months. The IRS won't process incomplete submissions and often doesn't send timely rejection notices. Also worth noting - if this is for a certification under section 1.897-2(h)(1) (non-recognition provision), make sure you're including documentation of the qualifying exchange. The requirements are slightly different depending on which subsection applies to your situation.