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Any capital gains implication on transfer of Real Estate?

Posted on: 15th Nov, 2010 01:45 pm
back in 2002 i refinanced my parents home into my name because they could not qualify for a lower interest rate. my parents continue to live in the house and the mortgage payments have been and continue to be made from a joint account that i have with my mom. in 2005, i purchased another home where i currently reside with my family (wife and kids). i do not want my parent's house to be in my name anymore and would like to have it placed back in their name. the problem with that is my parents do not have the credit to refinance the house in their name alone. they are looking to sell their house in the near future and i want to ensure the best way for neither of us have to pay capital gains taxes. as such, my questions are as follows:

1- if i was successful in paying off the mortgage and then having the deed/title,etc transferred into my parents name would there be any capital gains tax implications?
2- assuming i'm successful and am able to put the house back in their name alone, how long before they are able to sell the property without incurring any cap gain taxes. my parents purchased the house in 1986 for $196k. current value is about $450k. what would be their cost basis?
3- when the home was refinaced in my name, did this cause any tax implication (for me or my parents) or could it be considered a gift allowable under the max lifetime exemption limit (i believe it is $1mil)? if that's the case, what paperwork do i have to fill out during tax time. i did not fill out any paperwork back in 2002 when the home was refinanced.
Hi neogeo!

Welcome to forums!

The question of capital gains taxes will arise when you sell off the property. If you pay off the mortgage and transfer the property to your parents, then you won't be liable for capital gains taxes. If your parents sell off the property and gain profit from the transaction, then they will be liable for paying the capital gains taxes. The profit they gain over the original value of the property may be considered as the basis for their capital gains tax.

Refinance will not lead to any kind of gift tax. Rather transferring the property in the name of your parents can lead to gift tax.

Feel free to ask if you've further queries.

Sussane
Posted on: 15th Nov, 2010 07:53 pm
Thanks Sussane! So if I understand correctly when the house was refinanced into my name that did not lead to any gift tax. However, if I transfer the property back that would be considered a gift? If I have not given them any lifetime gifts, wouldn't I be excluded from any such gift taxes? Also, is there a minimum time that the house would have to be back in my parents name before they could turn around and sell it. I appreciate the feedback!!!
Posted on: 16th Nov, 2010 05:53 pm
Hi neogeo,

You are correct. If you transfer the property back, then it will be considered as a gift from your end. You can take the advantage of the lifetime gift tax benefits and avoid paying the paying the taxes.
Posted on: 16th Nov, 2010 09:34 pm
Thanks for the quick reply Adonis. I appreciate your help!
Posted on: 18th Nov, 2010 06:33 pm
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