如果你和我们一样,你会梦想有第二个/度假屋. 和, 利率处于历史低位, 更不用说想要在家里工作时换个环境了, 我们去找小木屋只是时间问题, 牧场, 或者海滩别墅. 然而, before you decide on 购买第二套住房, you should consider a number of issues. 其中包括拥有第二套/度假屋的相关成本, 家的属性, 它的租金潜力, 还有所得税待遇.
在你购买度假屋之前,首先要确定你是否负担得起. 即使你可以把它租出去,或者从你的税收中扣除部分拥有成本, 度假屋主要是一种奢侈品, 不是投资. 你应该买一个给你的生活增加价值,而不是你的净资产.
如果满足以下条件,购买度假屋可能是适合你的:
在以下情况下,购买第二套住房可能不适合你:
买第二套房子可能比你想象的要贵. 以下是一些你可能需要支付的费用:
Unless you pay cash for your vacation home, you’ll have to pay a monthly mortgage payment. 和, 不管你是否支付现金, you’ll have to pay 房产税 and a premium for hazard and liability 保险 on the home.
不管你是自己做家务还是雇别人来做, 你得花钱修理和保养房子. 维护费用包括清洁费用, 院子里工作, 泳池或水疗保养, 耕作, 无论是大修还是小修. 如果你要买一套公寓, 你将不必维护你的单位的外观或做院子里的工作, 但你得每月交一笔公寓费. Or, 如果你决定把房子租出去, you may want to hire a professional management company that will charge you a fee to rent out and maintain the home.
你付的电费, 热, 污水, 水, 电话, 其他的设施则取决于你使用度假屋的频率. These costs can really add up, especially if you have a large number of people staying in the home.
除非你的度假屋家具齐全, 准备在家具上花一大笔钱吧, 床上用品, 还有为你的新家准备的餐具.
不要忽视往返度假屋的费用. 你也可能在外面吃饭比在家花更多的钱. 在度假胜地,即使是食品杂货也要花更多的钱. 如果你有客人, 你可能会在娱乐活动和景点的入场费上花费很多, 也.
Personal tastes and the reason you’re 购买第二套住房 will dictate the type of home you’ll buy and its location. 例如,如果你想远离一切,你可能想要一个质朴的小屋. 另一方面, if you plan on inviting family members to visit or are thinking about renting out the home, you might want to think about 购买第二套住房 in a resort area where there are lots to do. 当你选择度假屋时,这里有一些事情需要考虑.
你会想要为你的度假屋投保以防损坏和损失. 你的房主政策会为你的度假屋提供责任保险. 然而, most homeowners’ 保险 policies provide only limited coverage for personal property at an additional residence. To insure the vacation home itself and to obtain additional personal property coverage, 考虑购买住房和消防保险. There may also be 保险 issues depending on how much of the year the property will be vacant. 欲了解更多信息,请咨询保险专业人士.
如果你想把你的度假屋租给别人,记住费用. 例如, if you hire an experienced real estate rental broker who is familiar with rental homes and the rental market in which your vacation home is located, 你得付一笔费用. 如果你一个人去, 你得付广告费, 去房子里给潜在的租客看, 也让律师起草租约.
If you plan to rent your vacation home for several short periods during the peak rental season (e.g.如果是滑雪小屋,你需要为更长的空置期做预算. 而且由于短期租赁往往会对房产造成更大的损耗, 你需要预算更多的维修费用.
往好的方面想, renting your vacation home to other people when you’re not using it can help defray the costs associated with owning the home and generate income for you.
The income tax treatment of your vacation home depends on how many days you rent it to others, 还有其他因素.
If your second home is for your personal use only or is rented to others for less than 15 days per year, 所得税的处理是直截了当的. 如果您符合要求,您可以扣除以下项目:
提示: 从这样的住宅中获得的租金收入不需要纳税.
警告: 因为你没有申报这栋房子的租金收入, 你不能扣除与租金有关的费用.
不像出售你的主要住宅, you aren’t allowed a capital gain exclusion when you sell a vacation home or second home. 然而, a home that is currently a vacation home may qualify as your principal residence in as little as two years.
When you rent out your home for more than 15 days during the year, things can get more complicated. The tax treatment of your vacation home now depends on how much time is allotted to personal use (as opposed to rental use).
如果您在一年中将房屋出租15天或更长时间, and your personal use of the home exceeds the greater of 14 days during the year or 10 percent of the days rented, 然后,从税收的角度来看,该房产被视为度假屋. 税务处理如下:
Mortgage interest is considered qualified residence interest if it is incurred with respect to your principal residence and one other residence. So, you won’t be able to deduct the mortgage interest on more than one secondary residence or vacation home. There are also limits on the amount of indebtedness that may be taken into account in determining the amount of qualified residence interest that is deductible each year.
如果你减少使用房屋作私人用途(例如.e., 你不符合14天/ 10%的规则), 你的度假屋被严格认为是出租或商业财产. 税务处理如下:
警告: 不像出售你的主要住宅, you aren’t allowed a capital gain exclusion when you sell rental property or second/vacation homes. 然而, if you own and use the home as a principal residence for two out of the five years preceding the sale of the home, 你可能有资格获得资本利得豁免, even though the home was a rental property or vacation home for the balance of the five-year period.
总之,我们看到我们的许多客户有第二套住房和短期租赁. 如果你也在考虑买第二套房子, 我们希望您可以使用这些信息来帮助您做出更明智的决定.
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