Video Summary

If I sell my house, do I have to pay the difference to my lender?  I’m going to give you a “lawyer answer” because it’s not always the same with every transaction.  It’s transaction and borrower-specific.  The usual case is that if you have a short sale, the lender usually forgives any difference between the amount that they receive from the sale of the property and what is owed.  And a lot depends also on whether it’s a first mortgage versus a second mortgage.  With second mortgage holders, some of them will not agree to forgive the difference and that can be treated a couple of ways.

Sometimes they require the borrower in the short sale to sign a promissory note for a certain amount of money.  It may not be for the full amount or they may negotiate a lump sum amount, which they will accept to forgive the difference.  With second mortgage lenders, a lot has to do with who the lender is.  There are certain banks that will not release you from liability and they will release the property from their lien; however, they will continue to hold you responsible for that amount.  Whether or not they sue you or bring a lawsuit for the difference, that remains to be seen.  Usually, if they do, the amount can be negotiated to a probably $0.10 to $0.20 on the dollar as to what you owe if you can work out a lump sum payment.

Also, you must remember that if they do forgive your loans, they can issue what they call a 1099-C, which is a report to the Internal Revenue Service that they forgiveness of debt is considered income.  If this is on your primary residence then you can probably avoid paying any taxes.  If you’re taking a loss on your rental property, then you can avoid having to pay taxes by filing the tax return and having a basis higher than what they amount that you sold the property for, so that you have a loss on the property that offsets the gain.  So whether or not they forgive the debt or not depends on your particular circumstances, particularly if you have the ability to pay. If you show a nice fat financial statement or good income, they’re more likely to order you to make a contribution at the closing as far as the unpaid balance.  So if you have any questions about that, you can give me a call at 847-2288.  Thank you.

 

Video Summary

Do I have to pay taxes on long-term capital gains?  The answer is yes, you do have to pay taxes on long-term capital gains.  But the good news is that the long-term capital gain rate at this time is 15 percent.  It may be phased out with the Bush tax cuts at the end of this year, so that’s something that you need to be cognizant of.  If you want to make a deal to sell it, you may take advantage of the 15 percent rate- it may not be here forever.  Ordinarily, your long term capital gain rate is half of what your ordinary tax rate is.

If you have long-term capital losses you can offset them against the gains.  However, long-term capital losses cannot be taken all in one year and offset against ordinary income.  I think you’re limited by $3,000.00 a year and need to carry it over year to year, but that’s something you can discuss with the accountant.  Carrying over those long-term capital losses can be a problem.

Long-term capital gain versus short-term capital gain: short-term capital gains are taxed at your same tax rate versus the reduced rate for long-term capital gains, again, offset by short-term capital losses.  So if you’d like to discuss this, give me a call at (727) 847-2288.

Elder Law Video Index

 

Summary

I’m Tom Mitchell, a partner at Waller & Mitchell.  One of the things I do here is I do the tax work for our office.  I do have a master’s in taxation, and sometimes I get asked by people, “What is the inheritance tax, and does Florida have one?”  Well first of all, the short answer is no, Florida does not have an inheritance tax. 

An inheritance tax is actually the tax on a beneficiary’s right to receive an inheritance.  It’s levied by the state, and Florida does not have one.  Most of the states that have inheritance taxes are in the Northeast and the Upper Midwest: Pennsylvania, New York, Massachusetts, Ohio, Illinois, for example.  The flip side of the inheritance tax is the estate tax. 

That’s on a decedent’s right to give away property, and Florida does not have an estate tax either, so you’re in good shape there.  However, there is a federal estate tax.  Sometimes you may have heard it referred to as the “death tax”.  There’s a lot of movement in Congress to do away with it, but for the time being we still have it.  But the good news is that the exemption amount, that is the amount that you have to be over before you have to pay the tax, is $5 million per person. 

So for a husband and wife, that’s $10 million, but for all us mere mortals, we don’t have to worry about it.  This is something for the one-tenth of the one percent (or the one-hundredth of the one percent.)  We’re at 5332 Main Street in New Port Richey, Florida.  Our number is 727847-2288.  Thanks.

 

Summary

I’m Tom Mitchell, a partner with the law firm of Waller & Mitchell, and I do estate planning here in the office.  And I frequently get questions from people that want to know if their will from up north is still valid now that they’ve moved to Florida, and the short answer is yes, it is still valid.  The United States Constitution has a provision that’s called the Full Faith and Credit Clause, and what it means is that states have to honor the laws of other states.  So if your will was valid in the state that it was drafted, then it will be valid here in Florida. 

Having said that, there are still a couple of reasons why you might want to consider rewriting your will once you’re down here.  First of all, you should be checking your will and rewriting it any time there’s a substantial change in your life situation and, the last time I heard, retiring and moving to Florida qualifies as a pretty substantial life changing situation.  And the second and more practical reason is that if there’s any issue about the validity of your will, such as being drafted in Pennsylvania or Ohio, the witnesses to the will are all located in Pennsylvania or Ohio, so they’re gonna have to be brought to Florida and put up while we have a trial to contest the validity of your will.  It’s a lot cheaper to pay $150.00 for a new husband and wife will than it is to fly in a bunch of people from Pennsylvania and put them up here for a week while we have a trial. 

So that’s just a  practical reason why even though your will might still be valid, you probably want to take a look at having it changed to a Florida will.  Maybe not the first month you’re here, but certainly in the first six months or a year you should.  We’re located at 5332 Main Street in New Port Richey, Florida.  Our telephone number is 727-847-2288.  Thanks.