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--- ellen (7/20/2012)
楼下有朋友讲,用自租房的equity loan买出租房,一个好处是利息可以作为itemized deduction抵税,如果算作出租屋的利息开销,被动亏损不能够抵消w2收入,如果收入太高的话。这个说法在一定条件下是对的。

equity loan是买房以后借出的loan, 如果你现有房贷20万,重贷出30万,期中10万就是equity loan. 当你的自住房的所有贷款没超过房子的市值,而且equity loan 小于10万时,无论你的钱用于何处,是买车,买出租房,去度假,利息都可低税。equity loan 超出10 万的部分,只用于自住房的修建,利息才可以itemized低税。

equity loan 用于买出租房,利息可以算在出租开销上,但然如果纯租金是负数,或者说是亏损时,被动亏损不能能够抵消w2收人,如果收入太高的话。

如果你的出租房是帐面盈利的,或者说要交税的,而你的整体收入超过25万(个人20万),把home equity 的利息算入出租房开销可以帮你省去或减少3.8%的额外全民医疗报险税。明年开始,irs 对包括房租, dividend, stock capital gains在内的投资收入要收3.8%的医保税, if整体收入(AGI) 超过25万(个人20万)。

For example, a joint filer has a $300,000 AGI, consisting of $240,000 in wages, and $60,000 in rental or other investment income, the investment income subject to surcharge is $50,000 ($300,000-$250,000), or additional tax of $1900. If all $300,000 comes from wages, income subject to surcharge tax will be zero.

Also, the passive rental loss can be carried over to unlimitted future years to offset any passive rental income and can be used to offset any capital gain when your rental is sold. If you sell your rental at a loss, your passive loss is gone for ever.

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