Thursday, April 15, 2010

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A newly enacted California law provides a tax break to borrowers whose
mortgage debt was forgiven through a foreclosure, short sale, or loan
modification. The bill (SB 401) landed on Gov. Schwarzenegger's desk and he
inked his approval just days before the April 15th tax deadline.

According to a statement from the
governor's office, the law provides much-needed tax relief to homeowners who
have already lost their homes and cannot afford to pay thousands of dollars
in taxes simply because the mortgage company forgave the remainder of the
loan.

In addition, Californians who have sold their homes as short sales are
allowed to exclude from taxable income the amount that was still owed to the
mortgage company. The legislation also applies to homeowners who have
received debt-reducing loan modifications.

"The mortgage-debt tax relief provision in this bill will provide financial
shelter for tens of thousands of Californians who have lost their hopes and
dreams in the housing market crash, and it's about time we gave these folks
a helping hand," said state Sen. Ron Calderon (D-Montebello).

The new law allows most taxpayers to exclude canceled mortgage debt income
of up to $500,000 on their principal residence, or up to $250,000 for
married individuals filing separately. It applies to debt forgiveness in
2009 through 2012.

The law brings California state tax policy largely in line with the federal
Mortgage Forgiveness Debt Relief Act of 2007, which is in effect through the
tax year 2012.

There are some exceptions though. Debt forgiveness on a second home
mortgage, business property, or investment property does not qualify for
exclusion under the new state law. Refinance loans that allow cash-out
equity are also excluded.

The state 's
Franchise Tax Board says the new mortgage debt provision will cost
California about $34 million in tax revenue over the next three years. The
board also estimates that approximately 100,000 people will benefit from the
tax break between now and the 2012 tax year.


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