Tax questions need to go to an attorney or your tax consultant. I don't know what you would have to worry about. Just make sure you use a title company so that they can prepare the correct documents showing you put so much down and are making payments to her for the balance. You can also do that by making it a "life estate" type purchase if you want. It should be very easy in general though. The title and escrow company should be able to put it together for you. The only tax implication I would see is that your mom would have to show a "SALE" of her home. Again, it would only affect her if she is not able to take it under the tax requirements of $250,000 tax gain and has not sold another personal residence and has lived in this at least 2 out of the last 5 years! I hope that helps!