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1st Home bought from Dad's estate

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    1st Home bought from Dad's estate

    Hello,
    I'm new to the board.

    I'm a Tax Professional with my own home based Business. I need a little help from my friends to determine if my client qualifies to take the FTHB Tax Credit. I've read through the many posts on the subject, but haven't found anything on this type of situation. I've also read through the information provided by the IRS on the subject.

    A 43 yr old client bought his first home last year from his deceased father's estate. He was not aware of the FTHB Tax credit when he bought the home. He paid full market value for the home which was listed on the market by the executor of the estate. He had been looking to buy his first home for several months before Dad passed on, but did not intend to buy dad's home, nor did dad intend to sell. He and his 4 sibblings will receive equal portions of the proceeds from the sale of the home. Dad owned the home outright.

    Can he be considered a Non-related person in this situation and receive the FTHB Credit? IRS says in the related person determination section #11 that he would be considered related unless the exchange is in satisfaction of a pecuniary bequest. I'm not sure if this applies here.

    Thank you for your help.
    MAW
    God Bless!
    M. A. Wigton
    Pacific NW

    #2
    If the deceased's will states that the estate is to be divided among the heirs, and the TP is one of those heirs, then the distribution of the estate assets (which includes the proceeds of the sale of the house) is in satisfaction of a "pecuniary bequest." I see no reason why the TP would not qualify for the FTHBC on those grounds, assuming he qualifies otherwise.

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      #3
      Thank you Burke

      Your help is greatly appreciated.

      MAW
      God Bless!
      M. A. Wigton
      Pacific NW

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