Aestar – 5/5 How a Mother transfer a real estate title to two children upon death?

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If the mother’s transfer of the property takes effect when she (“grantor”) is alive such as joint tenants, she owes the federal gift tax, calculated based on the market value of the transferred property. The children (“grantee”) take over the tax basis of the grantor. For example, if the mother deeds a house that cost $25,000 to her two children, the children’s tax basis is $25,000. If and regardless when the children sell the property for $100,000, they will have a $75,000 capital gain to report on their federal and state tax returns. If the mother’s transfer of property does not take effect until the mother dies such as life estate with disposition power, there is no federal gift tax. Consult accountants with their expertise.

 

Contact me should you have further questions.

 

Jonathan Kan, Licensed Title Producer/Notary Public

Aestar Settlements LLC

15881-B Crabbs Branch Way, Rockville, MD 20855

C: 240-478-0889   F: 888-501-3060 E: [email protected]

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This column is not legal advice and should not be acted upon without obtaining your own legal counsel.

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Jonathan D. Kan, ESQ. is admitted to practice before the Court of Appeals of Maryland in 2017. Mr. Kan graduated as a Juris Doctor of University of Baltimore School of Law, Maryland, in 2017, concentrating on criminal, trust and estate, and real estate laws. Mr. Kan has published the Aestar Blog since 2015. He co-founded Aestar LLC in 2013. Mr. Kan has been a licensed title producer, settlement agent, and notary public serving the Maryland and Virginia states since 2013.

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