In 20 years I've never had this issue. Client's boyfriend is on the deed. He is buying her out of her half of the house. California is a community property state. Would there be any tax implications? Maybe a gift? The house isn't being sold so I don't really see any tax forms being generated by this. Am I missing something? If she will somehow be taxed, it affects the purchase price of a new home she might buy, so it would be a big deal. Thanks!