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What is Exemption 11 between a child and parent?

Posted on: 07th Nov, 2007 02:03 pm
My inlaws are asking us to gift our second home to them. They privided a quit claim from a lawyer with considerations of $10.00 and other valuables considered.
There is a clause stating " this is a deed beteeen child and parent with out actual consideration. Exemptin 11 applies.

what does that meen? will we have to pay capital gains tax or gift tax? if so how much?

we bought that property for $26,000 last year.
Hello,

This transfer between parent and child through quitclaim deed has nominal actual consideration where the price of the house is not considered at all since it is a gift. Otherwise the transfer would have been a selling transaction.

You do not have to pay capital gains tax, but if your in-laws plan to sell it at a higher price than what it is now, they will have to pay capital gains tax.

You do not have to pay gift tax if the equity in the home is less than $12,000 permissible per year.

You can find more information on gift tax and exemptions here http://www.mortgagefit.com/gift.html#exemption
Posted on: 08th Nov, 2007 12:18 am
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