What a demand note is, and how it ends

No schedule, no maturity date, and no reason it should be forgotten.

3 minute read · Last reviewed August 10, 2026 · How Termn runs personal and family loans

In short

A demand note is a promissory note with no repayment schedule: the full balance becomes due whenever the lender calls for it. It is common between a trust and a beneficiary, between family members, and inside closely held companies. It ends when a demand is made and paid, when it is forgiven, or when it is offset against a share of an estate.

An obligation with no clock on it

Most notes carry their own reminder. Payments fall due, someone notices when one does not arrive, and the obligation stays in view because the calendar keeps raising it. A demand note has none of that. There is nothing due on any particular day, so there is nothing to miss, so nobody looks.

That is what makes it the instrument most likely to be discovered rather than tracked: found in a file at a death, at a trust accounting, or during a divorce, years after everyone stopped thinking about it.

Nothing overdue is not the same as nothing owed

A demand note is never late, right up until it is called. Its record has to carry the obligation on its own, because the calendar will not.

Where they are used

  • A trust lending to a beneficiary, where the trustee wants the money recoverable against that beneficiary’s eventual share.
  • A parent lending to a child for a house deposit, with repayment expected but not scheduled.
  • Advances inside a closely held company, between the company and its owners.
  • An estate settling with a beneficiary before the full administration is finished.

In each case the lender is someone who will still be around to decide when to call it, and the borrower is someone who cannot easily be pressed. That combination is precisely why the terms should be written down.

Calling the note

  1. 01

    Check what the note requires

    Written demand, delivered how, with how long to pay. Follow the document rather than the habit.

  2. 02

    Establish the payoff figure

    Principal plus accrued interest per the note’s own terms, as of a stated date. This number comes from the note and, where appropriate, from counsel. It is not a figure to estimate.

  3. 03

    Make the demand in writing, dated

    The date is the fact that everything after it hangs on.

  4. 04

    Record the outcome

    Paid, partially paid, disputed, renegotiated, or forgiven. Each is an ending or a new state, and each deserves a date and a document.

Nothing here collects a debt

Recording a demand does not accelerate anything, adjudicate anything, or collect anything. It makes the ask visible and dated. What follows is between the people involved and their counsel.

The record it deserves

Demand note, Hartwell Family Trust to D. Marsh — $75,000 disbursed Sep 4, 2021, confirmed by receiving statement
Terms — payable on demand, interest at the blended annual rate, accrued and unpaid
Status — outstanding. No demand made. Reviewed at trust accounting, Jan 2026

The third line is the one that does the work. An obligation with no due date needs a review date instead, or the file goes quiet and the next person to open it is an executor.

  • The note is signed, dated, and in the file with the disbursement evidence.
  • The interest treatment has been settled with a tax advisor, and revisited annually.
  • The outstanding balance appears in the lender’s own records, not only in the note.
  • The borrower has a copy and agrees the balance.
  • There is a review date, and it survives a change of trustee or a death.

Demand note or term note

The choice is usually made for convenience and has consequences that outlast the convenience. Both are ordinary instruments, and they behave differently in exactly the situations family loans end up in.

Demand noteTerm note
When it is dueWhen the lender calls itOn the dates in the schedule
What keeps it visibleNothing. It needs a review date of its ownThe next payment falling due
Interest under the tax rulesRevisited annually, against a blended rateFixed against the applicable federal rate for its term at the outset
How default appearsOnly after a demand is made and not metA missed payment, visible immediately
Where it fitsFlexible family and trust lending, advances inside a companyA loan meant to be repaid on a plan

A demand note is the friendlier instrument at the kitchen table and the harder one to administer for twenty years. If the money is genuinely expected back on a plan, a schedule does the remembering that a demand note leaves to people.

Sources

This is an explanation of how a transaction works, not legal or tax advice. Termn is not a law firm, a bank, an escrow agent, or a money transmitter, and it never holds your money. What is right for your situation is a question for your own counsel, who decides it and drafts the documents that carry it.

Common questions

Why would anyone use a demand note instead of a schedule?
Flexibility, mostly, and it is usually the lender’s flexibility. A trustee lending to a beneficiary, or a parent lending to a child, may not want fixed installments but does want the ability to call the money back if circumstances change. It also keeps the paperwork short.
How is interest handled if there is no maturity date?
The below-market loan rules treat demand loans differently from term loans, and the IRS publishes a blended annual rate used for demand loans outstanding for a full year. The practical effect is that the rate question comes back every year rather than being settled once at signing. This is a question for your tax advisor.
Does a demand note ever expire?
The obligation does not lapse on its own, but the right to enforce it can. Limitation periods for written instruments vary by state, and states differ on whether the clock starts at execution or when demand is made. An old demand note is worth a question to counsel before anyone relies on it.
What does it mean to call the note?
Making the demand, in the manner the note requires, in writing, dated, and delivered to the borrower. The balance normally becomes payable within whatever period the note states. Calling it is a deliberate act with a date, which is exactly why the date belongs on the record.

Running one of these now?

Termn records a demand note as outstanding in both parties’ records, indefinitely, until the demand is declared and resolved.

How Termn runs personal and family loans Your first workspace is free, and nothing goes out until you send it.

Read next

  1. How to document a loan inside a family

    The paperwork is not distrust. It is what keeps it a loan.

  2. How to fund a revocable living trust

    A signed trust that owns nothing does nothing. Funding is the transfer work.

  3. What a settlement record has to contain

    The file is finished when a stranger can read it without asking anyone anything.

  4. Field guide: A personal loan from a trust

    Papering a note to a family member so it survives review. Free PDF, emailed to you.

Everything else is in the learning center.

Finish what the agreement started

Your first workspace is free: one live workspace, unlimited agreements inside it, no card.

Close your first deal free

Rather talk it through first? Contact us at sales@termn.ai.