Buyer Resources - Articles

Buying Your Home - Tax Considerations

Deductions for Homeowners
Points paid by the Buyer or Seller to purchase a home are deductible for the year which they are paid. Homeowners can deduct property taxes and mortgage interest every year provided the homeowner itemizes their taxes. Mortgage interest and property taxes simply reduce the taxable income; these deductions are not dollar for dollar tax cuts. So, in order to benefit from these deductions, you must exceed the IRS’s standard deduction.

Capital Gains
The exemption for capital gains taxes is $500,000 for married and $250,000 for single homeowners. You can take this every two years. If you do have to pay capital gains taxes, homeowners can use the receipts for home improvements to offset the tax costs.

Snowbirds
A vacation home can be purchased for the purpose of investment or pleasure, and there are tax benefits to enjoy. The interest and property taxes are tax deductible if you itemize.

Good Reasons to Become a Homeowner
- In need of a tax break. Deductions homeowners can take advantage of gives ownership a great deal of appeal.
- You aren't planning to move for a few years, at least long enough for the appreciation to cover your costs incurred; i.e., lender fees, closing costs, moving expenses.
- Your monthly payments are affordable
- You plan to stay in the house long enough for the appreciation to cover your transaction costs. The costs of buying and selling a home include real estate commissions, lender fees and closing costs that can amount to more than 10 percent of the sales price. 
- You simply prefer homeownership over renting 
- You can manage the maintenance expenses. 
- You are not greatly concerned by declines in property values.
- You can lock the principal and interest portion of your house payment with a 30 year fixed interest rate.
- Over time, owning your Louisville home can build wealth.
- With every monthly house payment, you build more equity in your home.
- Buying is cheaper than renting in the long term.

Always check with your accountant or tax adviser for specifics.     

IRS Publication You May Find Helpful
The Internal Revenue Service publishes multiple real estate publications. Here are a few:
* 521 "Moving Expenses"
* 523 "Selling Your Home"
* 527 "Residential Rental Property"
* 534 "Depreciation"
* 541 "Tax Information on Partnerships"
* 551 "Basis of Assets"
* 555 "Federal Tax Information on Community Property"
* 561 "Determining the Value of Donated Property"
* 590 "Individual Retirement Arrangements"
* 908 "Bankruptcy and Other Debt Cancellation"
* 936 "Home Mortgage Interest Deduction"
Order by calling 1-800- TAX-FORM.


To reach the Internal Revenue Service, call (800) TAX-1040.


Laurie Wolberton
Laurie Wolberton
Realtor
2310 Dorothy Avenue Louisville KY 40205