Timeshare: Tax Information About Timeshares

Some people have a misconception that timesharequalify as mortgage loans as they are primarily termed
sales are not subjected to income tax. But in realityas consumer loans. Also you have to keep in mind that
timeshares sales are subjected to income tax. It isyou cannot deduct interest on multiple timeshare loans
treated similar to any other kind of real estateat a time if you also have a primary home mortgage.
property. As a timeshare property is a capital asset soBut you might be able to deduct interests on multiple
when you sell a timeshare and make profit on it, it istimeshares if they are at same resort, as they can be
considered as a capital gain. But you have to own theviewed as one timeshare.
property for more than one year for it to be eligible forThe timeshares can also be used for donating to a
income tax. You can include all the costs associatedcharity. But there are some restrictions. If you want to
with buying a timeshare like closing costs you had todonate a deeded timeshare, the allowable deduction is
pay when buying your timeshare, the annualnormally equal to the fair market value of the
maintenance fee for all the years that you owned thetimeshare on the date of donation. If the fair market
property and special assessments if any.value exceeds five thousand dollars you will have to
But Like any other real estate property if you sell yourget a written appraisal that should meet IRS guidelines.
timeshare and if you incur loss which is called capitalIn case of non-deeded and right to use timeshares
loss, you many not be able to deduct the losses inwhich are considered as tangible assets, additional
your tax returns. But situation might differ if yourules apply. The fair market value of the timeshare
regularly rent the unit; any loss on sale would bemust be reduced by the amount equal to any gain that
termed as allowable business loss and would thus bewould have been made had the property been sold by
deductible as an allowable ordinary loss in tax returns.the owner.
Loss on sale would not be allowed by IRS if the unitWhen it comes to renting your timeshare you can
had been converted back to personal use beforeclaim deductions on all expenses including depreciation
selling.cost, cost of advertising, rental commissions and
There are no other deductibles allowed againstmaintenance fees. Certain kind of special assessments
timeshares. The exception is the property tax only if itmay be deductible like repairs and unexpected
is billed separately. They are also deductible if theexpenses. Expenses like remodeling may not be
resort differentiates it as a different item on yourdeductible, so are the travel expenses
maintenance fee bill. You may also be able to deductAlso one has to remember that vacation home rules
the interest on a timeshare loan, but, only if the loan isapply if you use it for at least fifteen days each year
taken as a mortgage and there should be no otherfor personal use. The timeshares can also qualify
deductible mortgages except your primary homehowever you should use it at least 15 days.
mortgage. But sad thing is not all timeshare loans