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quitclaim from couple to individual

Posted on: 24th Jun, 2010 09:22 am
I currently am in title to a home along with an unmarried partner, but am the sole person on the mortgage. We'd like to change it so that I am the sole person on title as well. If we do a quitclaim from ourselves to me as an individual, would there be gift tax implications? For which one of us?
Hi jenbrooke!

Welcome to forums!

Your partner will have to sign a quit claim deed in order to transfer his share of the property to you. If it is a gift transfer, then your partner may be liable for paying the gift taxes. However, there is a gift tax exemption worth $13,000.00. Thus, if your partner gifts a property which is worth $13,000.00, he won't be liable for paying gift taxes.

Feel free to ask if you've further queries.

Sussane
Posted on: 24th Jun, 2010 10:55 pm
I don't know if it counts as a "gift" or not - I guess that's part of my question. The home value is probably $150k, the mortgage balance $200k (thanks real estate crash!!) and so though he's giving up his "interest" in the home, it's really giving debt to me as opposed to giving any sort of positive "gift"... but I already owned the debt as I own the mortgage.

So - if we just want to get his name off the title, whatever we want to/have to call it in this situation - is it necessarily a "gift"? There would be no monetary exchange, so it's not a buy-out.
Posted on: 24th Jun, 2010 11:24 pm
As there is no monetary exchange between you and your partner, the property transfer to you would be considered as a gift. Thus, your partner may be liable for paying the gift taxes.
Posted on: 25th Jun, 2010 02:29 am
So, what would be the value of this gift? Half of something... half the market value(+$75,000), half the mortgage balance(-$100,000), or half the net value (-$25,000)?

We did have a professional appraisal done to prove/justify a stated market value.
Posted on: 27th Jun, 2010 09:06 am
Hi jenbrooke,

If your partner owns half of the property and transfers the same to you, then he would be liable for paying gift taxes worth half of the property value.

Thanks
Posted on: 27th Jun, 2010 09:43 pm
Would I have to pay him half the home's value to avoid these taxes, or is some other nominal amount allowed? What if it's a warranty deed rather than quit-claim? What if I sell the place for a loss (short sell) within the same tax year? Is there some way to get around gift taxes? Sorry so many questions in one...
Posted on: 28th Jun, 2010 12:14 pm
Hi jenbrooke!

Welcome to forums!

Transfer of property as a gift with the help of a quit claim deed or a warranty deed will be considered as taxable. Thus, your partner won't be able to avoid gift taxes. If you sell off the property for a loss, then you won't be liable for capital gains taxes.

Sussane
Posted on: 28th Jun, 2010 10:21 pm
So, use the gift tax tables to figure out the tax owed based on half appraised value. (then the tax owed can be deducted from that lifetime unified credit figure - no tax for now) Got it. Thanks!
Posted on: 29th Jun, 2010 12:06 am
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