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Tax ramifications of deed in lieu of foreclosure

Posted on: 20th May, 2007 08:20 pm
Hi,

What is the tax ramification (by the IRS the state o CA) for a deed in leiu of foreclosure? Thanks
Welcome Jolly,

Once a deed in lieu foreclosure is accepted, the lender takes over the borrower's property and sells it off to get back the unpaid debt. But if the home sells at a price lower than the unpaid debt, then the deficit is the debt forgiven by the lender. This implies that the borrower need not pay for it and legally the lender cannot claim it. This unpaid debt becomes the basis of the tax that the borrower has to pay on account of the forgiven debt.

Just refer to our section on Deed-in-lieu to know more about the tax ramifications.
Posted on: 20th May, 2007 09:33 pm
IF loan balance is more than property's sale value & lender forgives the difference amount then this forgiven debt becomes taxable income for you (also called cancellation of debt income).

Lender then reports the forgiven debt to IRS and provides the borrower 1099-C form
Posted on: 21st May, 2007 11:52 am
That's right brack. If the taxes on the cancelled debt are not paid on time, the Internal Revenue service (IRS) may place a federal tax lien on your property.
Posted on: 22nd May, 2007 04:03 am
what happens in the case of a deceased person's estate when the property is given up in a deed in lieu of foreclosure and there are no funds left in the estate.
Posted on: 22nd Jan, 2008 08:03 pm
The estate of a person includes real property as well as other assets. When you say, there are no funds in the estate, do you mean there are no assets? your question isn't clear, please clarify.
Posted on: 22nd Jan, 2008 11:25 pm
Hi Jc,

If a deceased person's estate is given away through a deed-in-lieu, the estate taxes to be paid by the heirs will depend upon the value of the estate minus the home value. The estate value will include assets such as insurance policies, etc.

However, as per the Mortgage Tax Relief Act, one need not pay tax on forgiven debt. Please check out a previous discussion on Tax break for debt forgiveness .

Good luck
Posted on: 22nd Jan, 2008 11:40 pm
What does this mean and is it necessary to obtain legal representation?
Posted on: 25th Aug, 2008 09:53 am
Hi Russell.

Welcome to the forum. The homeowner who have faced the foreclosure, can claim the funds left after the foreclosure and paying off the lenders, taxes and all other fees. The legal representation of an attorney is always appreciable and he can help you to get the surplus money after the foreclosure. Feel free to ask if you have any further questions.

Best of luck,
Larry
Posted on: 26th Aug, 2008 05:01 am
The 1099 income reported to the IRS for a mortgage workout, such as a deed in lieu of foreclosure or a straight foreclosure is now, under certain circumstances for principal residence mortgages, not taxable. Read IRS Form 982 and the mortgage forgiveness debt relief act of 2007 on the Library of Congress website.

PS: >>...IAAL.
Posted on: 23rd Sep, 2008 06:53 am
Help. I have moved out of a $444K house. I have a second with a private lending co. What is in store for me? I have savings of about $333K. Can they take everything I have? I'm retired and 66 years old.
Posted on: 02nd Mar, 2009 03:18 pm
Hi tova,

As you have walked away from the property, the first lender will have the right to foreclose the property. If the foreclosure sale does not satisfy his loan, he will have the right to sue you for the deficient amount. He can also place a lien on your other property or garnish your savings account.

As far as your second loan is concerned, the second lender may charge off the loan to a collection agency who will collect the dues from you.
Posted on: 02nd Mar, 2009 11:21 pm
inotice that you live in Alaska. Are the lawa the same in california?
Posted on: 03rd Mar, 2009 07:49 am
Welcome back tova,

Laws vary from state to state. I guess, you are from California. As far as I know, in California, the lenders cannot sue the borrowers for the deficient amount resulting from the sale of the property.
Posted on: 03rd Mar, 2009 10:29 pm
Need some help and advice! We are in jeopardy of a foreclosure!

We have a mortgage and a line of credit. We live in California and know that the first is a non-recourse loan. However, we heard that the line of credit could be a recourse loan. My question is what are the tax ramifications on the line of credit? Can the bank come after us?!!! Please help!
Posted on: 29th Jun, 2009 01:50 am
hi angel,

second mortgage holders generally come after you for the deficiency. but you can negotiate with them and they usually accept a short pay off and settle the debt. a lot also depends on the anti deficiency laws of you state, which varies from one situation to another. as far as i know, california does have anti-deficiency laws to protect the borrowers from deficiency judgments. you can contact a local attorney and check if the laws can be applied in your situation to avoid such a judgment.
Posted on: 02nd Jul, 2009 10:06 pm
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