How to document a loan inside a family

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

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

In short

Document a family loan with a written promissory note stating the amount, the interest rate, the repayment terms, and the signatures, then keep evidence that the money actually moved and a record of every payment. Charging at least the applicable federal rate published by the IRS avoids the imputed interest rules for below-market loans. Without that paperwork, the transfer is likely to be treated as a gift.

Why the paperwork exists

Nobody documents a family loan for the pleasure of it. It gets documented because three different audiences will eventually ask what the money was, and none of them were in the room.

  • The tax authority, which starts from the position that money moved between family members without terms is a gift.
  • The other children, at the estate. An advance to one child that everyone remembers differently is a common source of family litigation.
  • A future executor or trustee, who has to decide whether the estate holds a receivable, and for how much.
The one sentence to say out loud

Writing it down is not a statement about trust. It is what makes the answer the same for everyone later, including the people who were not there.

What the note has to say

A promissory note can be short. It cannot be vague. The terms that carry weight:

The parties and the amount
Full legal names, and the principal in figures and words. If the lender is a trust, the lender is the trustee in that capacity, not the person.
The interest rate
Stated as a rate, with how it is calculated. If the intent is to stay outside the below-market rules, the rate is set against the applicable federal rate for the note’s term on the day it is made.
Repayment
Either a schedule with dates and amounts, or payable on demand. Those two are different instruments with different consequences.
Prepayment and default
Whether it can be paid early without penalty, and what happens if a payment is missed. Silence here is what makes a family conversation into a legal question.
Security, if any
Named in the note, and then created by its own instrument. A note that says it is secured by a house does not create a lien on the house.
Signatures and date
Both parties, dated. Notarization is not usually required for the note itself, and is required for the mortgage or deed of trust that secures it.

Evidence the money actually moved

A signed note and a disbursement nobody can prove is half a record. The transfer wants the same treatment the note gets.

  1. 01

    Move it traceably

    Bank transfer or wire, from the lender’s account to the borrower’s. Cash is the one method that leaves no record for the people who will ask.

  2. 02

    Reference the note in the transfer

    A memo naming the note makes the connection without anyone having to remember it.

  3. 03

    Keep both sides

    The lender’s outgoing record and the borrower’s incoming one. Two records of one event, and they should agree.

  4. 04

    Record every payment against the note

    Date, amount, and the balance after. A note with no payment history and a story about payments is the situation everyone wants to avoid.

How the loan ends

Every note ends one of four ways, and each one is a recordable act rather than a fading away.

The endingWhat records it
Repaid in fullThe final payment, the balance reaching zero, and a written acknowledgement from the lender that it is satisfied
ForgivenA dated written waiver, treated as a gift of the outstanding amount, with a gift tax return where one is required
Offset against an inheritanceThe estate or trust records the outstanding balance against that beneficiary’s share, per the will or trust terms
Written offA decision by the lender that it will not be collected, with whatever tax treatment counsel determines applies
Note, K. Marsh to D. Marsh — $60,000 disbursed Feb 12, 2024, confirmed by receiving statement
Interest — 4.31%, mid-term applicable federal rate, Feb 2024
Payments — 18 received, most recent Aug 1, 2026. Outstanding balance: $41,200

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

Do I really have to charge interest to my own child?
You do not have to want to, but the tax rules have a view. Below the applicable federal rate, Section 7872 can treat the foregone interest as transferred anyway, with gift and income tax consequences. There are de minimis exceptions for smaller loans. Whether one applies to you is a question for your tax advisor, and the answer is cheap compared to being wrong.
What is the applicable federal rate?
A set of minimum interest rates the IRS publishes every month, in three terms: short, mid, and long, based on how long the loan runs. A note that charges at least the right one for its term, stated in the document, is the ordinary way to stay outside the below-market rules.
What if we decide to forgive the loan later?
Forgiveness is a real and common outcome, particularly in estate planning, and it is treated as a gift of the forgiven amount in the year it happens. It may need a gift tax return. Record the waiver as a deliberate act with a date rather than letting the note fade out unpaid.
Does the loan need to be secured?
Not necessarily, but if it is meant to be secured by real property the security instrument has to be prepared and recorded separately. An unrecorded mortgage protects nobody. It also matters for the borrower: mortgage interest is generally only deductible on secured debt.

Running one of these now?

Termn runs the note from signature to confirmed disbursement and keeps it visibly outstanding, in both parties’ records, until it is repaid, forgiven, or offset.

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

Read next

  1. What a demand note is, and how it ends

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

  2. Which payments can be reversed, and for how long

    Money showing in the account is not the same as money you get to keep.

  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.