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Mortgage Downpayment Gift Tax Question

If my girlfriend and I are purchasing a $1 million house together that we would both live in and she is putting a down payment of $50,000 and I am putting a down payment of $200,000, is that considered a gift from me to her (which I would have to pay gift tax for)?

 

-I will be on the title but not the loan for the house.

-I would be wiring the money directly to the title company or closing agent when the time comes to close on the house.

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