Special Considerations for Second Homes and Vacation Homes

If you are like us, you have dreamed about a second/vacation home.  和, 利率处于历史低位, not to mention the desire for a change of scenery while working from home, it is only a matter of time before we find ourselves looking at cabins, 牧场, 或者海滩别墅.  然而，在你决定买第二套房子之前，你应该考虑一些问题. These include the costs associated with owning a second/vacation home, 家的属性, 它的租金潜力, 还有所得税待遇.

考虑买第二套房子?

Before you buy a vacation home, first determine whether or not you can afford it. Even if you can rent it out or deduct part of the costs of ownership from your taxes, 度假屋主要是一种奢侈品, 不是投资. You should buy one to add value to your life instead of to your net worth.

Buying a vacation home may be right for you if:

• Owning one has been your lifelong dream, and you can now afford it
• 你差不多要退休了, 你打算退休后把房子作为你的主要住所(在购买之前一定要考虑到你未来的需求)
• You’ll save enough money on family vacations to offset the cost of the vacation home
• 当你不使用它的时候，你可以把它租出去，收回大部分或全部拥有它的成本

Buying a second home may not be right for you if:

• You have to scrape the money 在一起 to afford it
• 你不会喜欢打理财产的

How much will it cost to own a vacation home?

Buying a second home may cost more than you think. Here are some of the things you can expect to pay for:

抵押贷款，税收和保险

除非你用现金支付你的度假屋，否则你将不得不每月支付抵押贷款. 和, 不管你是否支付现金, 你得付财产税，还要付房屋的风险和责任保险.

维修、保养和费用

Whether you maintain the home yourself or hire someone else to do it, you’ll have to spend money on repairing and keeping up the home. 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, you won’t have to maintain the exterior of your unit or do 院子里工作, but you’ll have to pay a monthly condominium fee instead. Or, 如果你决定把房子租出去, 你可能想要聘请一家专业的管理公司，他们会向你收取租金和维护房屋的费用.

公用事业公司

你付的电费, 热, 污水, 水, 电话, and other 公用事业公司 will depend on how frequently you use the vacation home. 这些费用真的会增加，特别是如果你有很多人住在家里.

家具和用品

Unless your vacation home comes fully furnished, expect to spend quite a bit of money on furniture, 床上用品, 还有为你的新家准备的餐具.

旅游和娱乐费用

Don’t overlook the cost of traveling to and from your vacation home. You may also spend more money dining out than you would at home. Even groceries can cost more in a resort area. 如果你有客人, you may spend a lot on recreational activities and entrance fees to attractions, 也.

在度假屋寻找什么

个人品味和你买第二套房子的原因决定了你要买的房子的类型和位置. 例如, if you want to get away from it all, you might want a rustic cabin. 另一方面, 如果你打算邀请家人来拜访，或者考虑把房子租出去, 你可以考虑在度假胜地买第二套房子，那里有很多事情可做. Here are some things to think about when you’re choosing a vacation home.

位置

• Is the property within a three-hour drive of your home? This is important if you plan on traveling there frequently.
• 附近有没有吸引你和潜在租客的娱乐活动?
• 房产是否位于风景优美的地方，如靠近湖泊、海滩或山脉?
• 这个地区正在被大力开发吗? 如果你把房子租给别人，这可能是一个加分项，如果你想找一个安静的地方，这可能是一个负值.
• Will you enjoy coming back to the area year after year?

大小

• 房子是否足够大，可以容纳想要拜访的朋友和家人?
• Is the kitchen large enough to prepare meals comfortably?
• 卧室和浴室是否足够容纳住在那里的人?
• 有足够的停车位吗?? This is especially important if you have an RV or a large boat.
• Is there room to store items that you want to leave at the home (e.g.(额外的衣服、设备或食物)?

设施(你可能想要的额外设施)

• Does the home have modern appliances, including a dishwasher and a washer/dryer?
• Does the home have a fireplace for chilly evenings? 这在滑雪国家尤为重要.
• 这房子有游泳池吗? 热水浴缸? 桑拿房?
• 家里是否有门廊(有屏风或没有屏风)，你和你的客人可以在那里放松?

维护问题

• Does the home have reliable plumbing, 热ing, and cooling systems? Making 维修 while you’re on vacation is no fun.
• Will the grounds require a lot of maintenance? 除非你喜欢，否则你真的想把你的假期花在院子里锻炼吗?
• 你的房子目前是否维修得很好，还是需要重新装修才能让它适合居住?

你如何为度假屋投保?

You’ll want to insure your vacation home against damage and loss. Your homeowner’s policy will provide liability coverage for you at your vacation home. 然而, 大多数房主的保险政策只提供有限的额外住宅的个人财产保险. 为度假屋本身投保，并获得额外的个人财产保险, consider purchasing a dwelling and fire policy. 根据一年中房产空置的时间长短，可能还会有保险问题. For more information, contact an 保险 professional.

把你的房子租给别人怎么样?

If you want to rent your vacation home to others, keep the costs in mind. 例如, 如果你雇佣一个有经验的房地产租赁经纪人，他熟悉租赁房屋和你的度假屋所在的租赁市场, 你得付一笔费用. 如果你一个人去, 你得付广告费, for travel to the property to show it to prospective tenants, 也让律师起草租约.

如果你打算在租赁旺季把你的度假屋租几段时间.g., weekly for a ski chalet), you’ll want to budget for greater vacancy periods. 和 since short-term rentals tend to place greater wear and tear on a property, you’ll need to budget for greater repair costs.

往好的方面想, 当你不用的时候，把你的度假屋租给别人，可以帮助你支付与拥有房子相关的成本，并为你创造收入.

What are the income tax consequences of owning a second or vacation home?

你的度假屋的所得税待遇取决于你把它租给别人的天数, 还有其他因素.

物业仅供个人使用或每年租给他人不超过15天

如果你的第二套房子只供你自己使用，或者每年租给别人不超过15天, 所得税的处理是直截了当的. If you meet the requirements, you may deduct the following items:

• 房产税
• 合资格居留权益
• 意外损失扣除额

提示: Rental income received from such a home is not subject to tax.

警告: Because you don’t report the rental income generated from this home, you can’t deduct the expenses related to the rental.

不像出售你的主要住宅, 当你出售度假屋或第二套房子时，你不允许资本利得豁免. 然而, 目前是度假屋的房子可能在短短两年内就有资格成为你的主要住所.

Property is rented out for 15 days or more during the year

如果你一年中把房子出租超过15天，事情就会变得更复杂. 你的度假屋的税收待遇现在取决于分配给个人使用的时间(而不是出租使用的时间)。.

If you rent the home out for 15 days or more during the year, 你个人使用房屋的天数超过14天，或者超过租赁天数的10%, then the property is considered a vacation home for tax purposes. 税务处理如下:

• Rental income: All rental income is reportable.
• 租金费用:租金费用必须分为自用和出租两部分. 可扣除的费用, 比如保险, 维修, 公用事业公司, 和折旧, are generally limited to the amount of income generated by the property.
• 其他扣除:您可以扣除合格的居住利息、财产税和意外损失.

如果按揭利息是与您的主要居所和另一个居所有关，则被视为合格居所利息. So, 你将不能扣除一个以上的第二居所或度假屋的抵押贷款利息. 在确定每年可扣除的合格居住利息的数额时，也有可能考虑到债务数额的限制.

If you use your home less often for personal purposes (i.e., 你不符合14天/ 10%的规则), your vacation home is considered strictly rental or business property. 税务处理如下:

• 租金收入:租金总收入以其超过与租金有关的费用为应税收入.
• 租赁费用:所有费用, 包括按揭利息, 房产税, 保险, 广告, 等等......, can be deducted against the rental income received on the property. You should report these expenses on Schedule E of your federal income tax return.
• Losses: If the total rental expense exceeds the gross rental income, 那么由此产生的损失可以从您的个人收入中扣除(受相关限制), including the limitation on the deduction of passive losses).

警告: 不像出售你的主要住宅, 当你出售出租物业或第二/度假屋时，你不允许资本利得排除. 然而, 如果您拥有该房屋并在出售前的五年内将其作为主要住所使用两年, 你可能有资格获得资本利得豁免, 即使房子是一个出租物业或度假屋在五年期间的余额.

In conclusion, we see many of our clients with second homes and short-term rentals.  If you too are exploring 购买第二套住房, our hope is you can use this information to help you make a more informed decision.

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