My mom is a foreign national and owns a property in the U.S. She has decided to transfer the title of a single family house to me, a U.S. citizen. Does she need to pay gift tax? Do I need to pay inheritance tax? What is the process to transfer title in this case in the state of California? Thank you.

Most states have Quick Claim Deed which you might be able to get at a local title and abstract office or office supply store. You would only have to pay property tax. If you obtained the property by gift or inheritance, you will nost likely pay those taxes but its hard to tell since not much information is given. File your Quick Claim deed at Records of Deeds.

If someone transfers assets to you, they will be subject to paying a gift tax depending on the values. There is no inheritance issue since she hasn't died. As noted, you complete a QUIT claim deed which transfers the property to you. The local County Clerk can help you register the change.