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What are the tax ramifications of foreclosure?

Posted on: 28th Jun, 2007 12:14 pm
i have a rental property that i am unable to make payments on, it is currently vacant. the mortgage company will not negotiate a deed in lieu of foreclosure so i am forced to let it go through foreclosure. the house is not worth what is owed. owe 63, 000. it recently appraised for 53, 000. what are the tax ramifications of the foreclosure for me and can the mortgage company file for a deficiency judgement? i live in the state of ohio.
If lender losses his money from foreclosure sale then he has to report the loss to IRS. And subsequently you may be required to report the loss suffered by lender as income on your tax return & might have to pay required taxes for it.

Miller
Posted on: 28th Jun, 2007 12:47 pm
Hi Vpdawn,

Welcome to Mortgagefit forum.

Let me explain what actually happens if foreclosure does not result in recovery of the full amount that is due on the mortgage.

If any financial institution does not go for deficiency judgment ( in Ohio deficiency judgment is allowed ) & writes off or forgives $600 or more of principal debt amount then they have to send the borrower as well IRS Form 1099-C at the end of tax year.

This form is used for reporting income & when you will file your tax return for the year in which debt was written off or settled, IRS will ensure that this amount is reported on Form 1099-C as income.

It may happen that lender does not send you the form but it will certainly send it to IRS. And if you do not list this income on the tax return then you can get a tax bill or an audit notice from IRS. This could mean more expenses for you in the long run because of IRS interest & penalties.

Colin
Posted on: 28th Jun, 2007 02:24 pm
"The mortgage company will not negotiate a deed in lieu of foreclosure so I am forced to let it go through foreclosure."

They gave you any reason for that?
Posted on: 28th Jun, 2007 06:34 pm
Hi Vpdawn,

During foreclosure, if the lender does not receive the full amount which is due on your loan, he may file the deficiency judgment against you. The amount you would be paying is equal to your unpaid debt and the sale price of the property till foreclosure. If the property would have been your primary residence, then you may not have to pay the deficiency amount under the anti-deficiency laws if it prevails in your state.
Posted on: 29th Jun, 2007 01:09 am
Hi Vpdawn,

After a foreclosure, there is a time limit of 2 years in your state(Ohio) after which a lender is not permitted to file the deficiency judgment against the borrower. And during that time you are required to pay for the difference between the original loan amount and the sale price of the property.
Posted on: 29th Jun, 2007 02:44 am
do you always have to pay income tax on a forclosure?
Posted on: 28th Jan, 2009 07:16 am
In foreclosure, you need to pay the deficient amount, so borrowers do not need to pay any income taxes on it.
Posted on: 28th Jan, 2009 10:47 pm
In Florida, near Ft. Myers which seems to be the hardest hit foreclosure place in the country right now. My son owns a house which he has had for a little over 3 years, bought at 197,000 and now is being sold as a short sale for ONLY $59,000. And no bites as of 2 weeks ago. Stopped making payments in November because of situation with jobs. What are they suppose to do? They don't want to live in the area anymore because all the homes are vacant and now is becoming a crime area( people breaking into all the empty homes). They contacted their bank with a hardship letter back a few months ago. What will happen to them tax wise if the house goes into foreclosure. They can't be held responsible for the difference, can they? That's riduculous considering they lost so much on the home!! I know they signed a contract for the 197,000 and they never missed a payment up until November but both their jobs have taken a hit. What are the laws in Florida and what's your advice? They have many friends who have just walked away....is that what they should do? What will the IRS do to them? Thanks for any help
Posted on: 13th Mar, 2009 11:53 am
Hi Roblou,

In a short sale the borrower is usually held responsible for the difference i.e. the deficient amount. If you go for a deed in lieu of foreclosure, it hurts your credit by almost 250 points but the difference is generally forgiven. Moreover, you can claim tax relief under the Mortgage Forgiveness Debt Relief Act, if this house happens to be your principal residence.

Thanks,

Jerry
Posted on: 14th Mar, 2009 04:40 am
What are the laws in Florida regarding a foreclosure?
Posted on: 28th Sep, 2009 08:23 am
Hi Dee,

As far as I know, judicial foreclosures are available in Florida however non-judicial foreclosures are not available. Mortgage is considered as the primary security instrument. It takes around 4-5 months in Florida to complete a foreclosure procedure. However, as a borrower, you would definitely get the Right of Redemption. Also, note that deficiency judgments are allowed.

Feel free to ask if you've further queries.

Sussane
Posted on: 28th Sep, 2009 10:51 pm
Just what is the Right of Redemption
Posted on: 30th Sep, 2009 10:53 am
Hi Dee,

Right to redemption can be defined as the right of a property owner to redeem (get back) his/her real estate from foreclosure or tax sale by paying off the required amount owed.
Posted on: 30th Sep, 2009 11:20 pm
This is a law in US which provides right to house owner to stop process of foreclosure.
Posted on: 01st Oct, 2009 08:20 am
Home owners can take benefit of that facility called right of redumption.
Posted on: 01st Oct, 2009 10:17 am
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