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Gift of Equity Calculator

Calculate gift of equity for family property transfers and below-market real estate sales

Property Details

$

Current fair market value of the property

$

Actual selling price to family member

Gift of Equity Results

Transaction Type: Standard Sale

No gift of equity

$0
Gift of Equity
Market Value:$0
Sales Price:$0
Gift Percentage:0.0%

Calculation Formula

Gift of Equity = Market Value - Sales Price

Example: $0 - $0 = $0

Example Calculation

Family Home Transfer

Scenario: Parent selling to adult child

Market Value: $600,000 (recent appraisal)

Sales Price: $550,000 (family discount)

Purpose: Help child with homeownership

Calculation Results

1. Gift of Equity = $600,000 - $550,000 = $50,000

2. Gift Percentage = $50,000 ÷ $600,000 = 8.33%

3. Child receives $50,000 effective down payment

4. Child only needs loan for $550,000 instead of $600,000

5. Total benefit to child: $50,000

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2024 Gift Tax Limits

Annual Exclusion$18,000
Lifetime Exemption$13.61M
Married Couple$36,000

Consult a tax professional for current rates and implications

Common Use Cases

Parent to child home transfer

Grandparent assistance for first home

Sibling property transfers

Estate planning strategies

Down payment assistance

Benefits

Helps family members buy homes

Reduces loan amount needed

Can count as down payment

May improve loan terms

Important Notes

Requires proper documentation
Appraisal may be required
Lender approval needed
Tax implications possible

Understanding Gift of Equity

What is Gift of Equity?

Gift of equity occurs when a property is sold for less than its fair market value, typically between family members. The difference between the market value and sales price represents an equity gift to the buyer, which can be used toward the down payment or closing costs.

How It Works

  • Property is appraised at fair market value
  • Family member sells at below-market price
  • Difference counts as gift equity
  • Can be applied to down payment requirements

Calculation Formula

Gift of Equity = Market Value - Sales Price

Simple subtraction to find the equity gift amount

Requirements & Considerations

Family Relationship: Usually limited to close family members

Documentation: Requires gift letter and appraisal

Lender Approval: Must meet lender's gift of equity guidelines

Tax Implications: May trigger gift tax if above exclusion limits

Important: Gift of equity can significantly help family members achieve homeownership by reducing the cash needed for down payment and improving loan terms.

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