Gift by quitclaim deed, no transfer tax

this is gifting, the receiver inherits the cost basis of the property from the giver.  and the giver do not have capital gain or loss. 

If they sell for cheap to each other, the cost basis/capital gain would be complicted for giver and receiver.  There are tax laws for partial gifts, but it's complicated. 

 

所有跟帖： 

• 請教檸檬：1）把房子作為禮物贈送他人，贈送者可以免交房屋增值稅。但是，受贈者如果賣這套房子，他還是要交增值稅的；2）如果 -huskyNA- ♂ (130 bytes) () 08/20/2025 postreply 07:53:19

• 回應 -檸檬椰子汁- ♂ (1368 bytes) () 08/20/2025 postreply 08:06:36

• 受贈者自住2年，市場價正常賣回給我，250K每人免稅額可以off 贈與前的增值+贈予者以前的depreciation? -zeroonetwo3- ♂ (30 bytes) () 08/20/2025 postreply 09:35:43

• depreciation recap != capital gain -檸檬椰子汁- ♂ (331 bytes) () 08/20/2025 postreply 10:03:20

• Thanks. 看來孩子還得pay tax on depreciation recapture. -zeroonetwo3- ♂ (0 bytes) () 08/20/2025 postreply 10:34:54

• 檸檬，我離開後孩子inherite出租房，是否step-up連depreciation recapture都沒了？ -slow_quick- ♂ (0 bytes) () 08/20/2025 postreply 11:20:54

• 很多美國人都在做這個， -lovecat08- ♀ (0 bytes) () 08/20/2025 postreply 12:40:09

• 死後繼承一筆勾銷 -檸檬椰子汁- ♂ (0 bytes) () 08/20/2025 postreply 13:47:46

• 多謝！ -slow_quick- ♂ (0 bytes) () 08/20/2025 postreply 14:06:10

• 從來沒死過，沒經驗:) -slow_quick- ♂ (0 bytes) () 08/20/2025 postreply 14:07:38

• 多謝了 -huskyNA- ♂ (0 bytes) () 08/20/2025 postreply 12:53:38