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Mothe in Law wants to pay off mortgage

Posted on: 01st Jun, 2010 07:20 am
As one of her CD matures (TX -<$50K), my mother in law is wanting to give her daughter a one time sum that would in effect pay off the reminder of our mortgage. What are the legal and fiscal (IRS) implications of such action?
The mother-in-law can give a gift of $13,000 a year to anyone and no one has any tax implications. She can give the daughter $13,000 and her husband $13,000. That takes care of $26,000 with no tax implications to anyone.

If she gives more than $26,000, technically she would have to pay a gift tax for the amount over $26,000, however, an accountant can help make that ok by documenting that towards the lifetime inheritance.

Could also probably do a loan to the daughter for the excess over $26,000 and next year give a gift oif up to $26,000 to get rid of the loan.
Posted on: 01st Jun, 2010 11:08 am
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