Legal Question in Tax Law in Massachusetts
Life estate/capital gains
In 1999, house deed was changed to three siblings and mom having life estate. Mother moved to elderly housing 5 months ago - house being sold - who pays capital gain taxes on sale of house.
Asked on 3/21/08, 5:06 pm
1 Answer from Attorneys
Re: Life estate/capital gains
You all do. You and your 3 siblings take your pro-rata share and your mother gets the value of her remainder interest. As it was her primary residence, she gets a proportional exclusion of $250,000. If none you lived in the home for at least 2 of the last 5 years as your primary residence, then you simply pay the capital gains.
I suggest you go through the calculation with your accountant.
Answered on 3/21/08, 5:28 pm