Second Home Used as Rental Property - What's deductible?

Second Home Used as Rental Property - What's deductible?

Goshen, NY · Member since 2017 · 60 posts · 14 votes

If I purchase a home as a second home, then decide to rent it out a few months later as a permanent rental property, am I able to still deduct repair / maintenance / insurance / other property expenses as I do on other rental properties? What should I be considering? 

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  • Joe SplitrockPro Member
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    Rental Property Investor · Sioux Falls, SD · Member since 2015 · 9k+ posts · 18k+ votes
    6y
    Originally posted by @Tone Church:

    If I purchase a home as a second home, then decide to rent it out a few months later as a permanent rental property, am I able to still deduct repair / maintenance / insurance / other property expenses as I do on other rental properties? What should I be considering? 

     Yes, you just need to establish value based on your in-service date. Let's say you purchased the property January 1, 2020 and advertise it for rent on June 1, 2020. You determine the fair market value of the property as of June 1, 2020 and deduct land value. That becomes your basis for depreciation. Any expense after June 1, 2020 can be deducted, including mortgage interest and taxes, but only as of June 1. If you incurred expenses January 1 through June 1, the expense or prorated portion would not be deductible. 

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