# The HIDDEN TAX TRAP In 0% Family Loans ## Метаданные - **Канал:** Toby Mathis Esq | Tax Planning & Asset Protection - **YouTube:** https://www.youtube.com/watch?v=HvGGf_A0chI - **Дата:** 20.04.2026 - **Длительность:** 7:37 - **Просмотры:** 41,630 ## Описание In this video, we break down imputed interest, IRS Section 7872, and why a “bank of mom and dad” strategy can create unexpected tax consequences. Would you like to learn more about protecting your assets and minimizing taxes? Schedule a free consultation here: https://aba.link/7c9e77 Learn the truth about giving your kids a 0% interest loan to buy a house and how the IRS actually treats it. Discover how AFR rates impact family loans, what taxes parents may owe, and how children could still benefit from mortgage interest deductions. If you’re thinking about helping your kids buy a home, this is essential tax planning you need to understand before making costly mistakes. 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You should not act or rely on any of the information contained herein without seeking professional legal advice. #FamilyLoans #RealEstateInvesting #TaxStrategy #IRSRules #WealthBuilding #EstatePlanning #PersonalFinance ## Содержание ### [0:00](https://www.youtube.com/watch?v=HvGGf_A0chI) Segment 1 (00:00 - 05:00) Hey, guys, Toby Mathis here. And I wanna to put on the screen a, an ex post that I came across. It says when my son is ready to buy a house, will loan him the full purchase price. He'll make monthly payments to US 30 year mortgage at 0% interest. Thanks to the bank of mom and dad had over 2 million views. So I could actually hit a chord because a lot of people think that's what they're going to do. Make a bunch of money and I'll just loan my kids. The IRS has different plans for you. It is, I ask, seven year, excuse me, 78772, which is imputed interest. And what that is, is the IRS says anything over $10,000 if I loan it, family member related party does not matter. Even if I say 0% interest that you have to pay tax as though I paid you the interest. So let me make this real. Let's say that you loan your son. So that's actually this situation, a 30 year loan. Let's just say it's interest only to make it easy. The federal AFR rates today as I'm standing here is April of 2026, is 4. 62 annually on a long term loan like that. That is the imputed interest, which means even if it says zero on the note, this is the amount the IRS requires that you pay tax on. So this is just like the son is paying mom and dad interest. 4. 62 let's say it's $400,000. Then the annual amount of interest, let's say. So it's an average. So the loan is 400 grand. It's a regular house. So mom and dad loaned son 400 grand. The imputed interest, the amount of interest that mom and dad have to report on their tax return. Even if money wasn't paid, you still have to report. It ends up being $18,480 a year. And the IRS says, here's what happened. When you do that 0% loan, son paid you $18,480. You gifted that amount back to son. And let me just I'm going to write this up so you guys can actually see it. So let's say it's 400 grand. Mom and dad loan to son. So there's a loan to son. The 4. 62% is the 426 AFR array annual payment long term, which is $18,480 a year. Other numbers you need to be aware of. You can gift a recipient in 2026 19K a year, so $19,000 a year without having to file a gift tax return. So in this case we're underneath that. But remember this is per person per recipient. So a mom and dad could in theory give a son. It looks like up to about $800,000 a loan with imputed interest and not have to you not have to pay gift tax. Now you have this huge amount of, lifetime annual exemption is over 15 million. 30 million for a married couple. But you still have to file a tax return if it goes above that. So what is going on here? Is mom and dad loan that to son. Son is paying to mom and dad. This is taxable. So just figure out, you know, if mom and dad are in the 20% tax bracket, they're paying an extra. They're paying every year 3600 bucks, 4000, whatever it is in tax, they're having to recognize that is taxable income because they gave their son the 0% interest loan. Even if it was below that 4. 62, it's going to be 4. 62. Like this is the imputed interest minimum amount on that loan. So it gets kind of ugly right. Pretty quick. Like we thought we were doing something really good. But I had an unexpected consequence. So you know if you do this I'm just going to say there's a right way and a wrong way. See, son is treated as though he paid that so he might have a mortgage deduction. This is where it gets really weird, right? So son may actually get a deduction. Parents may actually end up with a tax bill. Oops. That's why you always talk to a tax person before you do these types of transactions. But if you're doing this then I would just say this. There's really kind of four things that I'm going to say that you're going to need. Number one is you want to actually have a note. You want to have a documented note on the property. ### [5:00](https://www.youtube.com/watch?v=HvGGf_A0chI&t=300s) Segment 2 (05:00 - 07:00) Mom and dad are loaning son this, this money. What happens if something happens to son incapacitated, passes away, has a rabbit like, you know, ex-spouses or business partners getting he's getting sued or whatever. The last thing you want is there to be question as to, well, is this really his money or is this actually a loan? So you document it needs to have a note, deed of trust. So the second thing is documented against that property. Otherwise somebody could take that property and you're like hey wait a second. Yeah I loaned my son the money on that and you just took it away. Or a son gets a second mortgage on the property, and now he owes you money, in theory. And, which, again, this is a loan. You didn't say I'm gifting him the money for the house. He's like, hey, it's 400 grand at 0% interest. So you still want your 400 grand back, or you don't want someone to take the house, your son just to be able to refi the house and take the money. So you want to make sure it's there's a deed of trust against the house. that you are reporting that income every year, that interest income, it is imputed and you're going to document it number you you're going to make sure that you document it so that your son, if you're doing this, what is really happen is your son paid you $18,408 and you gifted it back to him, even though no money changed hands. That's the way the IRS is treating it. And if that's the case, okay, IRS, and you're going to give me a smack on this, you better get the benefit. Now if you want to be able to write that off. I'm not saying you have to issue out a bunch of tax forms. I don't even know how you would do that. You know, technically, I guess it would be a 1098. What you want is to make sure that you have a documentation of, here's the amount that we are going to impute as interest, and give a statement to your son so your son can take the mortgage interest deduction. You qualify, as you know, depending on whether he's itemizing or whether you know how he's where it's going to go, is it better than the standard deduction? Maybe so. And if it is you're leaving that tax break on the table. So yes you're giving your son a great huge like it's literally a gift. You're getting hit annually with a little bit of a tax hit. He's getting a benefit from a tax standpoint. You want to make sure that you're getting that tax benefit. So it's not all for not all right. If you guys like this type of content like and subscribe I'll put some more videos that are relevant to estate planning so that you can watch them next. Thanks, guys. --- *Источник: https://ekstraktznaniy.ru/video/47697*