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How much can a parent provide for first-time home buyer?

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How much can a parent provide for first-time home buyer?

2026, parents can generally provide a cash gift for a down payment in any amount, as there is no legal limit on the total size of a gift for a primary residence. However, there are significant tax reporting requirements and lender-specific rules regarding how that money is handled.

 
 
Tax Reporting Limits (IRS)
While there is no maximum gift size, the IRS sets thresholds for when a gift must be reported:
  • Annual Exclusion (2026): A parent can gift up to $19,000 per recipient without filing a gift tax return.
  • Married Couples: Two parents can collectively gift $38,000 to one child, or up to $76,000 if the child is married and they gift to both the child and their spouse.
  • Lifetime Exemption: In 2026, the federal lifetime gift and estate tax exemption is $15 million per person ($30 million for married couples). Gifts exceeding the annual limit reduce this lifetime total but typically do not trigger actual taxes until the entire $15 million is exhausted.
 
Mortgage Lender Rules
Lenders have specific requirements to ensure the money is truly a gift and not an undisclosed loan:
  • Gift Letter: Lenders require a signed document stating the money is a “bona fide gift” with no expectation of repayment.
  • Sourcing and Seasoning:
    • Unseasoned Funds: If the gift is deposited less than 60 days before the loan application, lenders will require a paper trail (bank statements) from the donor to prove the source of the funds.
    • Seasoned Funds: If the money has been in your account for more than 60 days, it is considered “seasoned” and typically does not require a gift letter or donor documentation.
  • Primary vs. Investment Properties:
    • Primary Residence: Most loan types (Conventional, FHA, VA) allow the entire down payment to be gifted.
    • Second Homes: Conventional loans may require the borrower to contribute at least 5% of their own funds if the total down payment is less than 20%.
    • Investment Properties: Gifting for down payments is generally not allowed for investment properties.
       
 
Maximum Gift Strategy (The Five-Year Rule)
For high-value gifts, parents can use “superfunding” (the five-year rule), which allows them to treat a single lump sum as being spread over five years of annual exclusions. In 2026, an individual could gift up to $95,000 ($19,000 x 5) in a single year using this method.
 
 

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Boston Beacon Hill Condos for Sale

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Updated: Boston Real Estate Blog 2020 – 2026

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39 Results
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Beds
1
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235
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#73471866 | Condo
 
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#73443191 | Condo
 
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#73482800 | Condo
 
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#73483602 | Condo
 
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#73489679 | Condo
 
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#73488548 | Condo
 
1
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#73486045 | Condo
 
1
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#73480135 | Condo
 
3
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#73485064 | Condo
 
1
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1
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#73469939 | Condo
 
2
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#73488803 | Condo
 
2
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#73419845 | Condo
 
2
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755
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#73488489 | Condo
 
2
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SqFt
 
 
#73483525 | Condo
 
2
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1
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920
SqFt
 
 
#73477650 | Condo
 
2
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2
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950
SqFt
 
 
#73484226 | Condo
 
2
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#73481273 | Condo
 
2
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2
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#73477651 | Condo
 
3
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2 | 1
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#73462924 | Condo
 
3
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#73448957 | Condo
 
2
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2 | 1
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#73484504 | Condo
 
3
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2 | 1
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3,357
SqFt
 
 
#73393161 | Condo
 
2
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2
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#73393837 | Condo
 
3
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3 | 1
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2,541
SqFt
(22)
 
 
#73462925 | Condo
 
2
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2 | 1
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1,875
SqFt
 
 
#73487100 | Condo
 
2
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2 | 1
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2,140
SqFt
 
 
#73430285 | Condo
 
3
Beds
3
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2,343
SqFt
 
 
#73469758 | Condo
 
2
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2 | 1
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2,121
SqFt
 
 
#73488921 | Condo
 
3
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2 | 1
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3,128
SqFt
 
 
#73488922 | Condo
 
4
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3 | 1
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SqFt
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#73447377 | Condo
 
3
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2 | 1
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3,153
SqFt
 
 
#73488918 | Condo
 
3
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3 | 1
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2,974
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#73466830 | Condo
 
3
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3 | 1
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2,903
SqFt
 
 
#73487561 | Condo
 
4
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3 | 1
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3,485
SqFt
 
 
#73425403 | Condo
 
4
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4 | 1
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4,013
SqFt
 
 
#73468334 | Condo
 
3
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#73469837 | Condo
 
3
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5
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MLS PIN data last updated at March 22, 2026, 11:35 PM ET

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