Real Estate from Spouse

In addition to the underlying land, "Real Estate" also includes everything that is permanently attached to the land, such as a house.

A parcel of vacant land purchased for $50,000 that later has a $250,000 house constructed on it will have a total real estate value of $300,000.

Enter the amount of your estate value that is attributable to real estate that you acquired from your predeceased spouse as a result of his or her death.

For example, if you entered an estate value of $500,000 which includes a vacation home valued at $100,000 that belonged to your spouse and was given to you at his or her death, you will enter $100,000 in this box.

See: When Applicable