Loans in the Family

Where can you get the best terms on a new loan? Often, it's the family bank, meaning Mom and Dad, your successful big brother or your great aunt Doris. You can usually get away with a low interest rate, or perhaps no interest at all.

Trouble is, loans among family members touch on two areas about which the IRS is especially sensitive: gifts and interest income. To avoid a tax nightmare later, be sure to follow these rules.

  • Document the Loan
  • Secure the Note
  • Establish Solvency
  • Set an Interest Rate
  • Avoid Imputed Interest
  • Demand a Demand Loan
  • What if You Default
by : Smartmoney.com

0 comments: