Montgomery AL Vacation and Investment Home Taxes
Most of us are in the thick of preparing our 2007 taxes, so I wanted to spend some time this week covering issues related to paying taxes on vacation homes. Many homeowners in
This article from RealEstateJournal.com answers this and other important questions, such as:
- When and under what circumstances do I have to pay taxes on rental income?
- What sort of deductions can owners of rental properties take?
- If my vacation home is considered a secondary home (not a rental home), what deductions can I take?
Vacation-Home Category |
Rental Income |
Deductions |
Losses |
Masters |
not taxed |
not available besides mortgage interest and property taxes |
no tax benefit |
Secondary |
taxed |
available |
may possibly report a loss if mortgage interest and property taxes exceed rental income; but can't carry the loss forward or backward to apply to another tax year. |
Rental |
taxed |
available |
can carry losses forward, or back |
Other helpful links on this topic:
- IRS Publication 527: Residential Rental Property
- IRS Tax Topic 415: Renting Residential and Vacation Property
- IRS Publication 925: Passive Activity and At-Risk Rules
To learn more about