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Tax liability questions after foreclosure

Posted on: 18th Mar, 2008 06:54 am
Hello, I recently lost a rental property to foreclosure. I had a 1st and 2nd mortgage on it. The first mortgage was about $130k, and the 2nd was about $27k.

In the months leading up to the foreclosure I had made every effort to negotiate a short sale of the property. After sitting on the market for half a year, and several price reductions, the best offer I could get was about $135k. The 1st lender wouldn't budge on the short sale and would settle for not a penny less than what was owed to them. The 2nd was willing to take a $5k payout and forgive the balance. After commissions, closing costs, etc. there wasn't enough to satisfy either lender and so the whole deal fell through and it finally foreclosed.

So at the auction, the house sold for about $114k. Obviously that entire amount went to the primary and the secondary got nothing.

Now, if I am to understand correctly, I am liable for taxes on the differential between the the amount owed to the 1st lender and what they actually collected at the auction. So I'd have to pay taxes on the amount of $16k. And I am also to understand that the 2nd lender can still come after me to collect the $27k.

As far as the 2nd lender is concerned, if they do come after me I will have no other choice but to file bankruptcy. It is what it is.

But for the tax liability on the primary loan, could I argue that I had an offer on the table that would have given the primary more than $114k if they had accepted it, and in denying the short sale they effective screwed themselves out of more money? And having said that, could I argue to reduce the tax liability based on what the difference would have been if they had accepted the short sale offer in the first place?
Hi siberian,

Welcome to the forum.

Previously if the lender forgives the deference between the sale price and the due mortgage, then it was regarded as your income and you would have to pay tax on it.

but after passing of new debt forgiveness law, you need not to pay tax on the forgiven debt if the lender forgives the the due debt. To know more about it check this out at http://www.mortgagefit.com/tax/debtforgiveness-reliefact.html

Hope this helps.

Feel free to ask if you have any further questions.

Best of luck,
Larry
Posted on: 18th Mar, 2008 01:26 pm
Hi Siberian,

Since your property has already been sold off in foreclosure, and there is the deficiency too, therefore, you might have to pay tax if you are in California. Otherwise you need not pay tax as Larry mentioned in his post.

As for the second lender coming after you, well, he has every right to do so. But don't worry. Since he has earlier agreed to accept $5K and forgive the debt, just see that he doesn't change his mind after the foreclosure has been in place.

Regarding reducing any tax liability if you're in California, that's not possible because it concerns te IRS. Now, have you spoken to the second lender after the foreclosure? just confirm whether he will be accepting only $5K.

And do update us on what's happening. We can then give you further suggestions.

Good luck
Posted on: 19th Mar, 2008 05:39 am
We are going to be losing our house to foreclosure. We have a first and a second. If we file bankruptcy while the house is still in the foreclosure process, will all the debt be forgiven or will we still have to pay taxes on the difference between the loan and what they sell the house for?
Posted on: 11th Mar, 2010 11:31 am
Hi Guest,

If you include the mortgages in the bankruptcy and if they are charged off, you will not have to pay any tax on the forgiven debt amount. However if you used the property as your primary residence, you can avoid paying taxes on the forgiven debt amount under the Mortgage Forgiveness Debt Relief Act of 2007.
Posted on: 11th Mar, 2010 11:11 pm
if my primary residence is forclosed .do i have tax liability . iam in va state
Posted on: 14th Jun, 2010 03:10 pm
Hi ram!

Welcome to forums!

In Virginia (VA), the lender has the rights to collect the deficiency amount from you after a foreclosure. Thus, the lender will contact you for the balance amount though it was your primary residence which was foreclosed by him.

Feel free to ask if you've further queries.

Sussane
Posted on: 14th Jun, 2010 10:44 pm
my house is worth $350000. my first mortgage is $425000 and second is $100000. if i forclosed my house. what happens to second mortgage. is there is tax liability on my first mortgage. i live in richmond, va. thanks
Posted on: 15th Jun, 2010 09:10 am
You will be liable for the taxes owed between the owed and the sale price. Maybe you could get on a re-payment plan for your taxes, or see is there are any special circumstances for tax liability forgiveness or reduction with the IRS.

You can't dispute this with the IRS as being your lenders fault, because of this one important thing. Your lender is not obligated to accept a short sale, it is something they do by choice. Sorry. See the site below for more answers on common questions.
Posted on: 15th Jun, 2010 07:39 pm
On Dec. 2010 I lost my house to foreclosure. I bought the house in June 2007. Am I liable to pay taxes on the property, even though it was my primary residence? I tried short sale, loan modification and deed in lieu, but none worked or was approved. I live in North Carolina. Thank you.
Posted on: 23rd Feb, 2011 10:07 am
Hi Cheverez,

Once the property is foreclosed and transferred to someone else, you won't be liable for paying property taxes for that. Nevertheless, have a word with a tax adviser and take his opinion in this matter.

Thanks
Posted on: 24th Feb, 2011 12:52 am
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