如果你和我们一样，你也曾梦想拥有第二套/度假屋. And, with rates being historically low, 更不用说在家里工作时想换个环境的愿望了, 我们找到小木屋只是时间问题, ranches, or beach houses. However, 在你决定把这个想法变成现实之前, you should consider a number of issues. 这些包括与拥有第二套/度假屋相关的成本, the attributes of the home, its rental potential, and the income tax treatment.
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所有权成本, a vacation home is primarily a luxury, not an investment. 你应该买一个给你的生活增加价值，而不是增加你的净值.
Unless you pay cash for your vacation home, you’ll have to pay a monthly mortgage payment. And, whether you pay cash or not, you’ll have to pay property taxes and a premium for hazard and liability insurance on the home.
不管你是自己打理还是雇人打理, 你得花钱修理和保养房子. Maintenance costs can include cleaning, yard work, pool or spa maintenance, plowing, and both major and minor repairs. If you’re buying a condominium, 你不需要维护你的单位的外部或做庭院工作, 但你得按月付公寓费. Or, if you decide to rent your home, you may want to hire a professional management company that will charge you a fee to rent out and maintain the home.
The amount of money you pay for electricity, heat, sewage, water, phone, 其他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, bedding, and dishes to equip your new home.
不要忽视往返度假屋的旅行费用. 你在外面吃饭可能比在家花的钱更多. 甚至在度假地区，食品杂货的价格也会更高. If you have guests, 你可能会在娱乐活动和景点门票上花很多钱, as well.
Personal tastes and the reason you’re buying a vacation home will dictate the type of home you’ll buy and its location. 例如，如果你想摆脱这一切，你可能想要一个乡村小屋. On the other hand, if you plan on inviting family members to visit or are thinking about renting out the home, 你可能想在度假胜地买一间宽敞的小木屋，那里有很多事情可做. 当你选择度假屋时，这里有一些需要考虑的事情.
你要为你的度假屋投保，以防损坏和损失. Your homeowner’s policy will provide liability coverage for you at your vacation home. However, most homeowners’ insurance 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, 考虑购买一份住宅和火灾保险. There may also be insurance issues depending on how much of the year the property will be vacant. 想了解更多信息，请联系保险专业人士.
如果你想把你的度假屋租给别人，记住成本. For instance, 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, you’ll have to pay a fee. If you go it alone, you’ll have to pay for advertising, 为了把房子展示给潜在的租户, and for an attorney to draw up leases.
If you plan to rent your vacation home for several short periods during the peak rental season (e.g.，你就需要为更大的空房期做预算. 而且，由于短期租金往往会对房屋造成更大的磨损, 你需要为更大的修理费用做预算.
On the plus side, 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, and other factors.
If your second home is for your personal use only or is rented to others for less than 15 days per year, the income tax treatment is straightforward. 如符合要求，可扣除以下项目:
Caution: 因为你没有上报这所房子产生的租金收入, 你不能扣除与租金有关的费用.
不像出售你的主要住所, you aren’t allowed a capital gain exclusion when you sell a vacation home or second home. However, 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).
如果你在一年内将房子出租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, 那么从税收的角度来看，该房产就被视为度假屋. The tax treatment is as follows:
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.
如果你不常把你的家用于个人目的(例如，如果你不常把你的家用于个人目的).e., you don’t meet the 14 day/10 percent rule), 你的度假屋被认为是严格租赁或商业财产. The tax treatment is as follows:
Caution: 不像出售你的主要住所, you aren’t allowed a capital gain exclusion when you sell rental property or second/vacation homes. However, if you own and use the home as a principal residence for two out of the five years preceding the sale of the home, you may qualify for capital gain exclusion, 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都有第二套房和短期租赁. If you too are exploring a second home, 我们希望你能利用这些信息来帮助你做出更明智的决定.