PARENTS – SHOULD I TRANSFER MY HOME TO MY KIDS TO SAVE TAXES?
Many people think that transferring their home to their children while they are alive saves taxes but does it. Unfortunately, the picture is far more complicated than taxes.
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If your child is sued, the house can be sold to satisfy judgments against them.
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If your child goes into bankruptcy, the house becomes property of the bankruptcy estate and is subject to liquidation to satisfy the child’s debts.
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If your child gets married, or is already married, their spouse can, in some situations, make a claim on the property in divorce proceedings.
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If your child dies before you, you will inherit the house, and will be forced to pay inheritance tax on what was your own property.
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If you intend to continue to live in your house after it is transferred, and later have a falling out with your child or your child’s spouse you can be put out of the house (if you say, “My child would never…”, think again. It happens all the time).
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For tax purposes, if you transfer the house to your child, your child will take the property at your cost basis (price at which you purchased the property plus any capital improvements you made). If your child sells the house, capital gains tax (approximately 20% ) will be due on the difference between your original basis and the net receipts from sale. If your child instead inherits the house, they will pay 4.5% on the equity in the house at time of your death.
ESTATE CASE EVALUATION FORM
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