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@mybesttaxservice1 wrote:

The taxpayer and spouse own the property together as joint tenancy in CA 

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Okay, it is a Community Property State, so it completely resets and the prior depreciation completely disappears.

As Jeff said, on the existing/old asset enter the Date of Death as the "disposition" date and leave the sale price BLANK.

Then create a new asset, enter the FMV on the Date of Death, and start depreciating it beginning on the Date of Death.