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Company Loan Type APR Est. Pmt.

deed in lieu

Posted on: 11th Jan, 2007 04:41 pm
if the bank has approved a deed in lieu of foreclosure my concern is about the 1099. i have a first mortgage for $450,000 and an equity line of $100,000. they have said they would do a deed in lieu if i agree to a promissary note of $10,000. what i need to know is if they sell the house for $400,000 what would the 1099 i receive be for.

$50,000 the difference between the 1st and sale price
$140,000 the difference between the total of both loans minue the $10k.

i am assuming doing a deed in lieu allows them to sell the house instead of auction it off hopefully getting more $$.

if i were to foreclose would i get a 1099?

thanks for any help you can give me.
You should get a 1099 for $140,000 for the difference between what bank is accepting and the total of the two mortgages.

And if the bank has accepted a DIL then it is better than a foreclosure.
Posted on: 11th Jan, 2007 05:33 pm
Hi Csaubrey,

Welcome to our forums.

The transfer of property, involuntarily through foreclosure or private sale and voluntarily through deed-in-lieu is regarded as a sale for tax payments on the gain.

If the sale proceeds are lower than the fair market value of the property, the difference between the sale proceeds and debt owed is known as the cancellation of indebtedness income (COD income) provided the lender forgives that part of the debt.

As a debtor you will have to report the COD income while filing the tax returns. You lender will send you a copy of form 1099-A after filing it with the Internal Revenue Service (IRS).

In the form, the lender shall report the outstanding principal loan balance, the fair market value of the property (generally the bid price in foreclosure/deed-in-lieu) and whether you were personally liable for the debt.

As a debtor, you have the right to ask questions and request the lender to amend the form 1099-A. And, you will be paying taxes on the difference between the sale price and the total amount you owe.

Feel free to come up with further queries. :)

Thanks,

Caron.
Posted on: 11th Jan, 2007 08:57 pm
The COD income depends upon factors like property taxes. For instance, if a borrower hasn't paid property taxes and he goes for deed-in-lieu, the taxes are treated as unpaid charges.

The unpaid tax can be retrieved either from the sale proceeds in foreclosure or deed-in-lieu. The unpaid taxes reduce the fair market value of the property and should be taken into account while calculating the COD income.

Let's suppose your debt prior to foreclosure is $200,000 and the fair market value of the property is $160,000 while you pay $10,000 of unpaid property taxes. So, the full market value now reduces to $150,000 ($160,000 - $10,000). The COD income then comes out to be $50,000 ($200,000 - $150,000).

On the other hand, paying property taxes will reduce your cancelled debt amount. For example, consider the fair market value of your property as $160,000 and property taxes paid as $10,000.

Now the fair market value for calculating COD income comes out to be $170,000 ($160,000 + $10,000). Hence your COD income will be $30,000 ($200,000 -$170,000).

Thus the COD income reduces when you pay property taxes.
Posted on: 12th Jan, 2007 04:22 am
my husband and i filed chapter 7 bankruptcy 1 year ago. we then filled out a deed in lieu and our mortgage company took possession of our home. i just received a 1099-a from the mortgage company. i am not sure if i need to claim this on my taxes. on the 1099-a on line 2 the balance of the property was $77,109.56 box 3 is empty and box 4 fair market value of property is blank. number 5 states was the borrower personally liable for repayment of debt and that says no. can you help?
Posted on: 08th Feb, 2007 10:39 pm
Welcome Josie,

You need to show the form 1099-A when you file tax returns. This is to ensure that you have earned income from the debt amount forgiven by your mortgage company.

Josie, if you can read through the above posts by Caron and helping_user, i feel you will get more details on this form.
Posted on: 08th Feb, 2007 11:27 pm
I have answered a similar query at mortgagefit.com/know-how/about6309.html .
Posted on: 08th Feb, 2007 11:29 pm
I recently did a deed in lieu on my home. The balance owed is $465k and the fair market value is $120k. I was told I will be getting a 1099a now instead of a 1099c. Not sure what that means??? I was/am insolvent at the time of deed in lieu by approximately $485k. HELP!!!
Posted on: 05th Jan, 2009 02:49 pm
Hi papi,

A Form 1099-A is issued by the lender for the acquisition or abandonment of a secured Property. The information in this form will help you to determine the amount of your gain or loss or any income resulting from the cancellation of debt. A 1099C will is issued when a debt has been forgiven sooner or later.

Thanks,

Jerry
Posted on: 06th Jan, 2009 02:03 am
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