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My mother wants to transfer ownership of an inherited property to me how do we do this and what are the tax implications?

Posted on: 13th Feb, 2010 10:49 am
My grandparents died in 2007 and left their estate to my mom, the sole heir. In exchange for updating and remodeling their home, which is paid in full, my mom wants to transfer ownership of the home to me. Basically, a gift. We sold the contents of the home in an estate sale and used the proceeds as our remodeling budget, about $11,500. Is it best to sell the home with her being owner and then giving me the proceeds of the sale, or should she transfer ownership to me and I sell it?

Our view is she would be responsible for capital gains on the difference between the value at time of death vs. actual sale price if she is the seller. If I sell it I would be responsible for the full sale price as a capital gain. In both cases is the capital gain "less expenses" such as realtor commission, closing costs, title company, etc.? Also, what about the remodeling budget? Is that taxable since we sold the contents? Can we use the remodel expenses as a deduction toward the sale.

Thanks, Pat
Hi pdawsey,

If your mother transfers the property to you as a gift and you sell off the property, then she will be responsible for paying gift taxes and you would be liable for paying the capital gains taxes. In my opinion, it would be better if she sells off the property. Thus, she would be responsible for paying the capital gains taxes. You won't be liable for any kind of tax.

Thanks
Posted on: 14th Feb, 2010 09:46 pm
Is there any tax on the proceeds of the sale for which she would be giving me? (e.g. the house sells for $100K and she gives me the money from the sale, do I have to pay tax on this?)

Thanks again,

Pat
Posted on: 14th Feb, 2010 10:03 pm
Hi pdawsey,

If your mother gives the amount to you as a gift, then she would be liable for the gift taxes. I do not think you would be liable for any taxes. However, you should speak to a tax expert in this regard and take his opinion.
Posted on: 15th Feb, 2010 09:18 pm
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