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Quitclaim Deed and Capital Gains Implications

Posted on: 20th Dec, 2007 03:16 am
My wife and I bought a house in 1997. We have rented it out since 2001. We are now getting a divorce and part of that will be a Quitclaim Deed with me as the grantor and her as the grantee. After the divorce is final, if she sells the house after the tenants move out, is she solely responsible for the capital gains tax? Also, if she moves back into the house after the tenants leave and lives in it for 3 of 5 years and then sells the house, will there be any capital gains implications for me?
If you transfer your ownership rights to your wife then you will not have any interest in the property. So you won't have to pay capital gains if she sells the property.

If your wife lives in the house for a minimum of 2 years out of the past 5 years before selling it, she will be eligible for the capital gains exemption of $ 250,000 and not pay capital gains tax if she does not exceed this limit.
Posted on: 20th Dec, 2007 04:17 am
Hello Coop,

If you are signing a quit claim to transfer your ownership rights then you shall not remain responsible for any capital gains tax in future when your wife sells off the property.

But instead you may have to file gift tax return if the portion of the property which you are transferring exceeds the annual gift tax exemption limit of $ 12,000 per person. You will not have to pay the gift tax if you do not exceed the lifetime gift exemption limit of $1 million.

For further information on gift tax you may look here http://www.mortgagefit.com/gift.html#exemption
Posted on: 20th Dec, 2007 05:07 am
Hi Coop,

Both Niicss and Jenkin have given you sound info. Once you have quitclaimed, it is not your obligation to pay capital gain tax.

“Also, if she moves back into the house after the tenants leave and lives in it for 3 of 5 years and then sells the house, will there be any capital gains implications for me?” In that case also it is not your obligation to pay the capital gain tax

According to the Taxpayer Relief Act of 1997, a owner can get exemption from capital gains taxes for up to $250,000 on sales profit for single filers and $500,000 in profit for married joint filers. But if the home is sold before meeting the ownership and residency requirements, the capital gain taxes have to be paid.

Thanks,
Larry
Posted on: 20th Dec, 2007 02:24 pm
Copy and thanks to all for responding. Now, since my name will remain on the note (she wont' qualify to assume or refi), how do I protect myself from the bank coming after me for the mortgage in the event she defaults or dies and I'm not the befeficiary to get the house? For example, she leaves it to her sister but I'm the one on the note...
Posted on: 21st Dec, 2007 04:43 am
hello coop,

has she already checked out with lenders if she can assume or refinance the mortgage?

in that case i think you may negotiate with your wife to sell off the property. you can pay off the mortgage with the sale proceeds and if you have any extra cash from the sale, you may give that to your wife since she has got the property in the divorce settlement.

that will at least save you from being liable for a default mortgage.

you can talk to your wife about this and let me know her opinion.
Posted on: 21st Dec, 2007 05:02 am
Unfortunately, she wants to move back into the house when the tenants leave in Oct 08. She loves the place and wants to live in it. Can wording be placed in the divorce decree that states if she defaults on the mortgage or dies (and her beneficiary is unable or unwilling to pay off the remaining mortgage), ownership of the house comes back to me? She says she will do this and also in her will but wills can be changed and I'm not sure how enforceable the divorce decree would be if such a scenario arose...
Posted on: 22nd Dec, 2007 04:01 am
Hi coop,

Welcome to the forum.

Regarding the wording of the divorce decree, you need to consult your divorce attorney or the court if the divorce is being done through a legal process involving the court.

If your wife gets the property after divorce, and then prepares a Will stating that upon her death, you will get the property, then the ownership rights will pass on to you after she passes away.

Hope this helps...

God bless you.

Samantha
Posted on: 22nd Dec, 2007 04:40 am
She is only solely responsible for the capital gains tax if she is the only one that recieves gains from the sale of the property. You cannot be taxed on income you don't recieve. If you recieve part of the equity from the sale then you might have to pay capital gains. But if you have lived in the property for 2 out of the last 5 years then you should be exempt from capital gains for up to 250,000 for a single person and 500,000 for married couples.
Posted on: 20th Jan, 2008 04:52 pm
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