Free guides

Family money, explained properly

Every guide on this site, in one place — intra-family loans and the AFR, gifting and the gift tax, college savings, state estate taxes, and protecting the money you give. Written in plain English, with the free calculators and templates linked where you need them.

Family loans

Lending inside the family, done so the IRS respects it.

Pillar guideIntra-family loans: a complete guideWhat family loans are, when they beat a bank or a gift, and the three rules that keep a loan a loan. How to lend money to family the right wayThe setup, step by step — note, schedule, AFR, and records. Family loan vs. gift: the tax differenceWhich instrument fits, and what each means for the gift tax. Family loan software & appsWays to manage a loan to family — from spreadsheet to purpose-built. Helping a relative out of debtConsolidating a family member's debts without a tax surprise. Decision guideHelping your child buy a houseGift, loan, or intra-family mortgage — the comparison, the gift letter, and the AFR math. Forgiving a family loanThe tax rules and the $19,000-a-year forgiveness ladder. Family loan interest & your taxes1099-INT, 1098, Schedule B, and the tax-software traps. Fix-it guideWhen the loan isn't being paid backRestructure, forgive, or write off — the real options and the proof each needs.

Gifting & gift tax

The $19,000 exclusion, the lifetime exemption, and Form 709.

Pillar guideGifting & gift tax: a complete guideHow the annual exclusion and lifetime exemption actually work, and when a 709 is due. Gift letter templateThe letter mortgage lenders want when family money funds a down payment. Give money without losing controlStructures that keep guardrails on the money you give. Custodial accounts & gift taxHow UGMA/UTMA contributions count against the exclusion.

Form 709, demystified

The gift-tax return itself — who files, how, and how to fix the years you missed.

WalkthroughHow to fill out Form 709, line by lineEvery part and schedule of the 2025 revision, with a worked example. Honest comparisonForm 709 software: what actually does itTurboTax doesn't. What CPAs use, what it costs, and the DIY path. Reporting 529 superfunding on Form 709The 5-year election, years 1–5, with worked examples. Fix-it guideNever filed a 709?How the IRS finds gifts, why late filing usually costs nothing, and how to catch up. Gift splitting explainedThe §2513 election, the consent mechanics, and when it backfires.

College & custodial savings

529s, UGMA/UTMA, and the gift-tax math of each.

Pillar guide529 vs. custodial accounts: a complete guideWhich account fits which goal, and how the whole family can contribute. Custodial account vs. 529The head-to-head comparison. UGMA vs. UTMAWhat differs, state by state. 529 tax deduction by stateWhich states give a deduction or credit for 529 contributions.

Estate & state taxes

State-by-state hubWhich states have an estate or inheritance tax?The state-level taxes that hit long before the federal exemption, with per-state detail pages.

Protecting family money

Divorce, hard seasons, and the money you've already given.

Protecting family money in divorceKeeping gifts and inheritances separate property. Is a gift or inheritance marital property?How commingling turns separate money into shared money. Helping a family member who's bad with moneySupport with structure instead of a blank check. Money management for a loved one in recoveryGuardrails that help without taking over.

Prefer to start with the numbers? The free calculators and templates cover the same ground — loan payments and the current AFR, the gift-tax check, 529 superfunding, and a promissory-note generator.

General information, not tax or legal advice. Figures are indexed and change; confirm current numbers with the IRS and a CPA.