Need tax advice in exchanging mutual funds to money market account

<p>I've been impressed with the knowledge of many on this board in terms of finances and taxes so here goes....So far we've been able to pay for college expenses out of pocket but I'm really getting tired of all the number crunching month after month. We have some money in mutual funds in a taxable account. I'm ready to bite the bullet and exchange some to the money market account for college expenses. What do I need to consider in terms of tax implications? How do I choose the fund to dip into? Do I just look at how much we've put into it and the balance now? Do we only pay taxes on the difference? Is the difference considered untaxed income for this year? I'm also considering taking some money out and putting it in the IRAs. Thanks so much for any tips or advice you can share.</p>

<p>Bluejay, first let me say I am NOT a financial person by profession but I do know a bit having been in the same situation. The money in the mutual funds is not in an IRA or retirement account, I assume. If the answer is no, then you can put the money into money market for college expenses. Choosing which fund to dip into, if you don't deal with a broker and are deciding yourself consider whether you want to pull from a winning fund or dump a losing fund. You may want to dump a loser if you are looking for a net loss..i.e. write off on your taxes this year. Don't forget putting money into the IRAS is not a reversible decision in the fact that if you later need that money before you reach retirement you are going to pay a penalty for withdrawing... hopefully someone else will continue and answer better.</p>

<p>I'm a kid - not a parent - but considering Im working for a bank I think I'm qualified.</p>

<p>The previous poster hit on something key:
MAKE SURE YOU CAN AFFORD TO CONTRIBUTE TO THE IRA. Think of it as writing a check you are out that money.</p>

<p>On the other hand, money markets / mutual funds offer some liquidity (especially money markets). Which you choose to withdraw from is your choice, but go with the one earning less interest (if that isnt obvious)</p>

<p>Also, you might want to consider taking out a small, low-interest loan. I know the word loan seems scary and everyone advises against it ... but it may save you in the end.</p>

<p>One thing to remember about the basis of a mutual fund: it is the sum of your original investment AND the amounts that have been reinvested over the years. If you're like me, when the MF disbursed capital gains and income, I had them automatically reinvested.</p>

<p>When you sell, you will pay tax on the net proceeds you receive minus this basis.</p>

<p>Correct and the tax will be 5% or 15 % on the gain depending on tax bracket. One thing to remember is that in 2008 the rate is 0 or 15% again depending on income level. The rates are scheduled to rise to 10% and 20 % in 2009. Talk to a tax professional if significant sums of money are involved.</p>

<p>If you haven't tracked your reinvestmensts - like most people - you can call your mutual fund company (generally) and they will help you reconstruct basis.</p>