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I believe you didn't understand the whole story here. You gave me a heart attack.  Your answer about nominee is 360 degree opposite to what I got from here 3 months ago.  I will not commit tax fraud.  I sold my house and my name is on the deed only and I have to distribute the money to my brother and sister.  Of course my brother and sister will pay tax on their shares.  You didn't understand my original question in detail.