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Posted

I meant the part whree you're asking for a PM instead of laying it out here so that someone else with a similar question will know the answer later...

 

I don't have any knowledge, that's why I'm asking.
Posted

Fine you needling nancys. Getting divorced and we're selling the house via a short sale. I've been living here alone for almost a year, barely getting by (had to steal from my IRA a couple times to pay the taxes). Owe $104K, asking $99K. Have had offers of $77K and $80K.

 

1) What steps can be taken now for tax time next year with the Cancellation Of Debt?

 

2) What will the tax % be on the COD amount?

Posted
But seriously, selling a house after you have lived there two years has zero tax implications. Certainly at a loss.

Been here five years. The problem is the COD, some info says we would have to pay taxes in the difference. This is why I want a tax pro advice, not people that stayed in a Holiday Inn Express.

Posted

Wow what a obscure law. Over my head.

But I would think in your case, this-

Basically, when debt is cancelled, money that would have been used to pay that debt is now free to be used on anything else the taxpayer wants. This is also known as "accession to wealth." Therefore, under Glenshaw Glass, it seems only natural to include COD income in gross income.

If it was a cash loan,and you where forgiven a part[or all] sure. That's income. But you never received cash. The seller did. And the bank has agreed to settle the debt for the proceeds of the house sale[And I assume you are still liable for the difference]

How could that be taxable income?

Posted

You will be issued a 1099-C for the amount of the debt forgiven. This is normally taxable income. However, there are a couple of exclusions:

 

In your case, you get to exclude up to $2 million on your personal residence. The following is from the IRS website: IRS webpage

 

The Mortgage Forgiveness Debt Relief Act and Debt Cancellation

If you owe a debt to someone else and they cancel or forgive that debt, the canceled amount may be taxable.

 

The Mortgage Debt Relief Act of 2007 generally allows taxpayers to exclude income from the discharge of debt on their principal residence. Debt reduced through mortgage restructuring, as well as mortgage debt forgiven in connection with a foreclosure, qualifies for the relief.

 

This provision applies to debt forgiven in calendar years 2007 through 2012. Up to $2 million of forgiven debt is eligible for this exclusion ($1 million if married filing separately). The exclusion does not apply if the discharge is due to services performed for the lender or any other reason not directly related to a decline in the home’s value or the taxpayer’s financial condition.

 

More information, including detailed examples can be found in Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments. Also see IRS news release IR-2008-17.

 

There is also an exclusion if you are insolvent at the time of the short sale. Basically this means your net worth is negative. This can help out a lot of people who may be underwater on their rental properties. In this case you would need to document your financial position at the time of the short sale and there is a form you file with your tax return.

 

Since it is your personal residence, you should qualify under the first exclusion and won't have to report it on your tax return.

Posted
You will be issued a 1099-C for the amount of the debt forgiven. This is normally taxable income. However, there are a couple of exclusions:

 

In your case, you get to exclude up to $2 million on your personal residence. The following is from the IRS website: IRS webpage

 

 

 

There is also an exclusion if you are insolvent at the time of the short sale. Basically this means your net worth is negative. This can help out a lot of people who may be underwater on their rental properties. In this case you would need to document your financial position at the time of the short sale and there is a form you file with your tax return.

 

Since it is your personal residence, you should qualify under the first exclusion and won't have to report it on your tax return.

In other word's cash out and put the dough under the mattress.

Posted

I am not following this - is this short selling anything like short selling stocks and other investments? I can't figure out ho you would do that with a house?

Posted
I am not following this - is this short selling anything like short selling stocks and other investments? I can't figure out ho you would do that with a house?

 

 

No a short sale on a house is when you owe the bank more than the house is worth and the bank allows you to sell the house for less than the mortgage balance and writes off the balance of the home.

 

For example, your mortgage on the house is $200k, but the most you can sell it for is $120k. The bank MAY allow you to sell it for what it's worth and basically writes off the balance of your mortgage. In this case, the bank writes off $80k. You no longer owe the bank the $80k, but the bank will issue you a 1099-C because you are deemed to have received $80k in taxable income as a result of the debt forgiveness.

 

Lots of short sales going on in FL, CA and other real estate bubble areas.

Posted
Since it is your personal residence, you should qualify under the first exclusion and won't have to report it on your tax return.

If that's the case, it's a huge relief. I was thinking, and still am a little, that next tax season I'd get hit with a tax bill for $20K of "income" that I never really recieved. My usual tax person is busy until after the 15th so I don't want to bother them yet.

Posted
No a short sale on a house is when you owe the bank more than the house is worth and the bank allows you to sell the house for less than the mortgage balance and writes off the balance of the home.

 

For example, your mortgage on the house is $200k, but the most you can sell it for is $120k. The bank MAY allow you to sell it for what it's worth and basically writes off the balance of your mortgage. In this case, the bank writes off $80k. You no longer owe the bank the $80k, but the bank will issue you a 1099-C because you are deemed to have received $80k in taxable income as a result of the debt forgiveness.

 

Lots of short sales going on in FL, CA and other real estate bubble areas.

 

 

Thanks - that's a great answer!

Posted
Fine you needling nancys. Getting divorced and we're selling the house via a short sale. I've been living here alone for almost a year, barely getting by (had to steal from my IRA a couple times to pay the taxes). Owe $104K, asking $99K. Have had offers of $77K and $80K.

 

1) What steps can be taken now for tax time next year with the Cancellation Of Debt?

 

2) What will the tax % be on the COD amount?

I just thought of something. Since you have a mortgage, doesn't the bank hold the tax's in a escrow account?

Posted

It is my understanding that unless you have a pre-arranged agreement with the bank to pay off the difference you can't do a short sale. The only way to qualify for a short sale without paying off the difference is if you have been missing payments and can prove financial hardship to the bank. I'm no expert on the subject, I just recall a conversation a few months ago and that's the way I interperted it.

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