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Tim6129님이 2012-08-18 09:18:53.0에 쓰신글
>노인네님이 2012-08-17 11:36:48.0에 쓰신글
>>은퇴한 노인네 입니다.  자식에게 남겨줄거라고는 집하나 뿐인데
>>어떻게 하는것이 자식에게 제일 혜택이 될지 방법을 몰라서
>>물어봅니다.  감사합니다
>
>
> “은퇴한 노인네 입니다. 자식에게 남겨줄거라고는 집하나 뿐인데 어떻게 하는것이 자식에게 제일 혜택이 될지 방법을 몰라서 물어봅니다. 감사합니다”------->일반적으로 그 집의 시장가격, FMV,의 상승이 이뤄지리라 생각하시면(원가보다 시장가격, FMV가 높을경우) gift로 증여시 자녀분께서 시장가격에 기초하여 basis가 결정되므로써, 나중에 자녀분께서 매도시 장기양도소득세액이 감소 됩니다;또한 자녀께서 그 집을 primary home 주요 주택(그 집만을 소유시), 증여후 5년간 보유하시고 2년이상 거주후 매도시 joint return(부부합산 세무보고시)시 양도소득세액 중 $500,000까지(separate return)별도보고시에는 $250,000까지 장기양도소득세액 중 면세 혜택이 주어집니다;또 선생님께서도 Gift tax, 증여세를 지불 하실 필요가 없읍니다.(참고로 2012년의 경우 누적 증여액(혹은 일시 증여액)이 $5.12만불 이하 인 경우 증여세는 면제;하지만 IRS form 709는 작성하셔야 합니다. IRS Form 709 is due on or before April 15 of the year following the year that you have made taxable gifts. 하지만 그 집의 원가(basis)가 시장가격보다 높을 경우는 그 집을 매도 후 현찰(cash)을 자녀분께 증여하셔서 자녀께서 새 집을 구입하시게 하심이 후에 자녀께서 그 집을 매도시 세제면에서 유리 합니다(자녀분의 주택원가가 높아지기에 세액이감소).


“은퇴한 노인네 입니다. 자식에게 남겨줄거라고는 집하나 뿐인데 어떻게 하는것이 자식에게 제일 혜택이 될지 방법을 몰라서 물어봅니다. 감사합니다”------->OK  I see; When you give a gift to your child, you have an annual and lifetime gift limit to adhere to. Each year, you can give up to $13,000 (or $26,000 if you are married) to each one of your children (as of 2012) without paying any taxes. In order to bypass having to file a gift tax return (IRS Form 709) your gifts to each individual must be $13,000($26K if you are married) or less. If you gift more (unless you meet one or the exceptions) you have to file Form 709.( However, UNLESS your give up to $5.12 million,  you are NOT subject to the gift tax.) Any gifts above that amount go toward your lifetime limit. As of 2012, you can give up to $5.12 million in your lifetime before incurring any gift taxes.
In general, as long as the FMV of the home exceeds its adjusted basis when it was given to your child , then, your child’s basis of the home will be the same as the donor's(your) adjusted basis at the time it was given to him. For example, assume that whne you gave a home to your child, its adj basis was $200,000 and its FMV,appraised value, was $300,000, then as FMV>Adj basis, your child’s basis is $200,000. And your child doesn’t need to pay tax on the LTCG, $100K;$300K-$200K since his LTCG tax will be deferred until he disposes of the pty later. So in this case, as described previously, you need to give the home to your child.ALSO, your child can qualify to exclude up to $250,000 in capital gains ($500,000 if married and filing jointly) when selling the house later. To qualify, he needs to own and live in the property has his or her primary residence for at least two years out of the five years ending on the date of sale.
However, if you realize a loss on the sale of your home( I mean adjusted basis of the home exceeds FMV),then, your child’s  basis is the lesser of the donor's adjusted basis or the fair market value on the date it was given to him. If the FMV of the property at the time of the gift is less than the donor's (your)adjusted basis, your child’s basis depends on whether your child has a gain or loss when he disposes of the property.Your child’s basis for figuring a gain is the same as the donor's adjusted basis, plus or minus any required adjustments to basis while you held the property. Your child’s basis for figuring a loss is the FMV of the property when he received the gift, plus or minus any required adjustments to basis while he held the property. In this case, you need to sell the home at a loss and give the cash to your child so that he can purchase a new home, then the FMV(purchase price)’d be his basis, higher basis and he can reduce his tax capital gain tax liability when he disposes of it later. For example, assume that your child received a home as a gift. At the time of the gift, the home had an FMV of $80,000. The donor's (your)adjusted basis was $100,000. After your child received the home, no events occurred to increase or decrease his basis. If he sells the home for $120,000, he will have a $20,000 gain($120K-$100K) , NOT $40K,because your  child must use the donor's(your) adjusted basis ($100,000) at the time of the gift as his basis to figure gain. If he sells the home for $70,000, your child will have a $10,000 loss because you must use the FMV ($80,000>$70,000) at the time of the gift as your child’s basis to figure a loss. This means that UNLESS your child sells the home at more than FMV, $80K, he can never recognize his loss on the sale of the home.
If the sales price is between $80,000 and $100,000, your child has neither gain nor loss. For instance, if the sales price was $90,000 and your child tried to figure a gain using the donor's adjusted basis ($100,000), he would get a $10,000 loss. If he then tried to figure a loss using the FMV ($80,000), your child would get a $10,000 gain.