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Joint tenancy transfer and mortgage

Posted on: 07th Feb, 2010 01:56 am
My domestic partner and I own a rental property together and are holding it in joint tenancy.

We would like to make her the sole owner of the property so that she can claim me as a dependent on her taxes. She would be able to claim me except that my share of the gross income from the rental property exceeds the gross income test for dependents. There is annual net loss on the property due mostly to depreciation but it is our understanding that it is the gross income that counts in the dependency test.

I have two concerns:

1) Will this be considered a gift from me to her with immediate or delayed tax consequences that outweigh the present benefit of claiming an additional dependent and related medical expenses (I am disabled)?

2) How would such a change affect the mortgage we took out together that is secured by the property?

Thanks for any advice.
If the property is transferred as a gift, then you would be responsible for paying the gift taxes. However, there are certain exemptions which you can qualify for in case of gift taxes. To know about it, check out the given page:
http://www.mortgagefit.com/gift.html#111114

After the property transfer takes place, the lender will want your partner to refinance the loan in her name.
Posted on: 08th Feb, 2010 01:11 am
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