Video Summary


Do I have to pay taxes on short-term capital gains?  The answer is, “Yes, you do.”  The question should probably be rephrased as, “At what tax rate?”  Well, it’s my understanding that if you have short-term capital gains, you have to pay at your ordinary tax rate.  Also, what do you mean by “capital gains”?  That usually has to do with whenever you sell property under the Code Section 1031 property, which is property that’s held for business or investment purposes.

If you only hold it for a short period of time, then it’s considered a short-term capital gain and you can offset your short-term capital gain against your short-term capital losses (hopefully you don’t have any of those.)  But you can see how that could work because if you were buying and selling houses, you buy a house, you fix it up, you turn around and sell it in a matter of three or four months and you make money on it.  That would be considered a short-term capital gain and taxable at your ordinary rate.

Now, short-term capital gain versus a long-term capital gain: I believe the holding period is for one year.  So if you hold your property for long enough to qualify for long-term capital gains, long-term capital gains are taxed at a rate of 15 percent.  Now, that Internal Revenue Code provision may be being phased out this year.  I think that was under the Bush tax cuts, but I could stand to be corrected.  These are more something that you could talk to your accountant about.  But if you hold investment property for more than a year, then when you sell it you can take advantage of the long-term capital gains.

Now, whenever you sell your home, however, if you lose money on it no matter how long you’ve had it, you don’t get to take any loss on the sale of your house since you don’t hold that for the sale of business or it’s not an investment; whereas if you sell your home and you make a gain on it, you can exempt gains up to $250,000.00 if you lived in the house two out of the past five years.  Let’s say that you didn’t live there for that period of time and you had a gain.  Well, then you didn’t hold it for more than a year and sold it and had a gain.  Then it would be a short-term capital gain, which you’d have to pay ordinary income for.

So if you have any questions about buying and selling your property and short-term capital gains, give me a call at (727) 847-2288.  Thank you.

 

Video Summary

If I have a homestead exemption in Florida, can my spouse hold a homestead exception in another state?  The answer is, “No,” because if you’re husband and wife, the property appraiser determines that it is a family and therefore you’re saying that the family has their homestead or permanent residence in Florida if you have a homestead exemption.  Whenever you sign the application for homestead, you say that you don’t have an exemption in another state and that goes for your spouse.

It’s even more difficult whenever people are going through a divorce proceeding and they’re not divorced and they’re separated for some time and they’re not going through a divorce proceeding, whether or not both spouses can obtain a homestead exemption.  I know that our local property appraiser, Mike Wells in Pasco County, is really tough on this and in fact investigates any number of people who apply for a homestead exemption to determine whether or not they have homestead in another state.  If they do, then he slaps a homestead lien against their property for all the exemptions they received.

I don’t know how other property appraisers are as far as investigating this, but if your spouse is getting homestead in another state, then I don’t suggest you try and get homestead in Florida because if you get caught, the homestead exemption penalties are quite severe.  He puts a lien against your property for all these back-due taxes.  So I would talk to the property appraiser of you do want to try and do that and ask them before you apply for a homestead exemption here in Florida in your name.  If you have any other questions, give me a call at 847-2288.  Thank you.

 

Elder Law Video Index

 

Summary

I’m Thomas Mitchell, partner at Waller & Mitchell in New Port Richey Florida, and I do estate and trust work.  Sometimes people ask me, “Is the trust that I had drafted for me in Ohio or Pennsylvania still valid here in Florida?”  The short answer is yes, it is still valid here in Florida.  The US Constitution has a provision in it that says states must honor the laws of other states.  It’s called the Full Faith in Credit Clause, and so if your trust was valid in the state in which it was drafted, then it will be valid here in Florida. 

Having said that, however, there are a couple of reasons why you might want to think about having it redrafted or amended once you get here to Florida.  The first is that if there happens to be any problem with the trust, if there’s a contest to it, if someone thinks you weren’t competent when you executed the trust or that you were somehow influenced to make the trust against the person who’s challenging, then all the witnesses who were there for the execution of the trust are gonna be located in Ohio or Pennsylvania or wherever it was you lived before.  So that’s the first thing. 

The second thing is you should take a look at your estate planning documents any time you have a substantial change in your life situation, and for me, moving to Florida certainly qualified as a life changing situation.  And so when that happens, you want to take a look at your estate planning documents: your will, your trust, powers of attorney, all those things.  And lastly, all the trusts that I’ve seen have in it what’s called a choice of laws clause.  What that says is this trust is to be administered pursuant to the laws of the state of Florida, or if you were in Pennsylvania when it was drafted, typically it will say the state of Pennsylvania because the lawyer that drafted it was a Pennsylvania lawyer and he knew Pennsylvania law. 

Well, now that you’re living in Florida, we don’t want to administer the trust according to Pennsylvania law because very few of us down here are going to know what that is, so that means that we’d have to associate an attorney in Pennsylvania to advise us on what the law says.  So typically when you move down here, at the very least you ought to have your trust amended so that the choice of law provision is changed to say we’re going to administer this trust pursuant to Florida law.  We’re located at 5332 Main Street in New Port Richey.  Our telephone number is 727-847-2288.  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.