Aggregate Basis Increase & Spousal Increase Worksheet
The Aggregate Basis Increase & Spousal Increase Worksheet featured below is designed to assist with calculations needed to file taxes after a person is widowed. Per IRS regulations, the aggregate basis increase may increase by the sum of the decedent's unused capital loss carryover, net operating loss carryover, and unrealized losses at death, provided they would have been deductible.