Wehe i ka ukupanee moraki
ʻO ka Home Equity Interest Deduction (HMID) kekahi o nā hoʻomaha ʻauhau ʻAmelika. ʻO nā mea kūʻai hale, nā mea hale, nā mea hale i manaʻo ʻia, a me nā mea ʻauhau ʻauhau hoʻi i kona waiwai. I ka ʻoiaʻiʻo, ʻoi aku ka maikaʻi o ka moʻolelo ma mua o ka ʻoiaʻiʻo.
Ua hoʻololi ka Tax Cuts and Jobs Act (TCJA) i ka makahiki 2017 i nā mea a pau. Ua hōʻemi ʻia ke kumu nui o ka moraki kūpono no ka ukupanee hiki ke unuhi ʻia i $750,000 (mai $1 miliona) no nā hōʻaiʻē hou (ʻo ia hoʻi, hiki i nā mea hale ke unuhi i ka ukupanee i uku ʻia a hiki i $750,000 i ka ʻaiʻē moraki). Aneane hoʻopālua ʻia nā unuhi maʻamau ma o ka hoʻopau ʻana i ka hoʻokuʻu pilikino, no laila ʻaʻole pono i nā mea ʻauhau he nui ke helu, no ka mea ʻaʻole hiki iā lākou ke lawe hou i ka hoʻokuʻu pilikino a hoʻemi i nā mea i ka manawa like.
No ka makahiki mua ma hope o ka hoʻokō ʻia ʻana o ka TCJA, ua manaʻo ʻia he 135,2 miliona mau ʻauhau e lawe i ka unuhi maʻamau. Ma ka hoʻohālikelike ʻana, ua manaʻo ʻia he 20,4 miliona e hōʻemi i ka unuhi ʻana, a ʻo ia mau mea, 16,46 miliona e koi i ka unuhi ʻana o ka moraki.
2021 ka unuhi ʻauhau ukupanee
Inā loaʻa iā ʻoe kahi home, hiki paha iā ʻoe ke unuhi no ka uku paneʻe ma kāu moraki. Hoʻohana pū ʻia ka unuhi ʻauhau inā uku ʻoe i ka uku paneʻe ma kahi condominium, cooperative, mobile home, waʻa, a i ʻole kaʻa leʻaleʻa i hoʻohana ʻia ma ke ʻano he hale noho.
ʻO ka ukupanee moraki hiki ke unuhi ʻia ka ukupanee āu e uku ai ma kahi hōʻaiʻē i hoʻopaʻa ʻia e kahi home mua a lua paha i hoʻohana ʻia e kūʻai, kūkulu, a hoʻomaikaʻi nui paha i kou home. I nā makahiki ʻauhau ma mua o 2018, ʻo ka nui loa o ka ʻaiʻē i kūpono no ka unuhi ʻana he $1 miliona. I ka makahiki 2018, ua kaupalena ʻia ka nui o ka aie i $750.000. ʻO nā moraki i loaʻa mai ka lā 14 o Kekemapa 2017 e hoʻomau ʻia ka mālama ʻana i ka ʻauhau e like me nā lula kahiko. Eia kekahi, no nā makahiki ʻauhau ma mua o 2018, hiki ke unuhi ʻia ka ukupanee i uku ʻia a hiki i $100.000 o ka ʻaiʻē home equity. Aia kēia mau hōʻaiʻē:
ʻAe, ua kaupalena ʻia kāu unuhi ʻana inā hoʻohana ʻia nā moraki a pau e kūʻai, kūkulu, a hoʻomaikaʻi paha i kou home mua (a me ka home ʻelua, inā pili) ka huina ʻoi aku ma mua o $1 miliona ($500.000 inā hoʻohana ʻoe i ke kūlana waiho palapala male). ma mua o 2018. E hoʻomaka ana i 2018, ua hoʻohaʻahaʻa ʻia kēia palena i $ 750.000. ʻO nā moraki i loaʻa mai ka lā 14 o Kekemapa 2017 e hoʻomau ʻia ka mālama ʻana i ka ʻauhau e like me nā lula kahiko.
Helu Hoemi Ueuku Moraki
A. ʻO ka pōmaikaʻi nui o ka ʻauhau no ka loaʻa ʻana o ka home, ʻo ka loaʻa kālā hoʻolimalima i manaʻo ʻia i loaʻa i nā mea nona ka ʻauhau ʻaʻole i auhau ʻia. ʻOiai ʻaʻole ʻauhau ʻia kēlā loaʻa kālā, hiki i nā mea hale ke unuhi i ka uku pānaʻi moraki a me nā uku ʻauhau waiwai, a me kekahi mau lilo ʻē aʻe mai kā lākou loaʻa kālā ʻauhau pekelala inā ʻike lākou i kā lākou unuhi ʻana. Eia hou, hiki i nā mea hale ke hoʻokuʻu, a hiki i ka palena, ke kālā kālā i loaʻa iā lākou ma ke kūʻaiʻana i kahi home.
Hāʻawi ke code ʻauhau i nā pono he nui i ka poʻe nona ko lākou mau home. ʻO ka pōmaikaʻi nui, ʻaʻole e uku ka poʻe nona ka ʻauhau i ka loaʻa kālā hoʻolimalima mai ko lākou mau home ponoʻī. ʻAʻole pono lākou e helu i ka waiwai hoʻolimalima o ko lākou mau home e like me ka loaʻa kālā ʻauhau, ʻoiai ʻo ia waiwai he hoʻihoʻi kālā e like me ka hoʻokaʻawale ʻana i nā kumulāʻau a i ʻole ka ukupanee ma kahi waihona mālama. He ʻano loaʻa kālā ʻaʻole i ʻauhau ʻia.
Hiki i nā mea hale ke unuhi i ka uku pānaʻi moraki a me nā uku ʻauhau waiwai, a me kekahi mau lilo ʻē aʻe, mai kā lākou ʻauhau kālā federal inā ʻike lākou i kā lākou unuhi ʻana. Ma kahi ʻauhau kālā maikaʻi, e ʻauhau ʻia nā loaʻa kālā āpau a hiki ke unuhi ʻia nā koina a pau o ka hoʻonui ʻana i kēlā loaʻa kālā. No laila, i loko o kahi ʻauhau loaʻa maikaʻi, pono e hoʻemi ʻia no ka ukupanee moraki a me ka ʻauhau waiwai. Eia naʻe, ʻaʻole ʻauhau kā mākou ʻōnaehana i kēia manawa i ka loaʻa kālā i helu ʻia e nā mea hale, no laila ʻaʻole maopopo ka manaʻo no ka hāʻawi ʻana i ka unuhi ʻana no nā kumukūʻai o ka loaʻa ʻana o ia kālā.
Hoemi auhau o na wahi moraki
ʻAʻohe mea nui e pili ana i nā ʻauhau e hoʻohauʻoli ai i nā kānaka, koe wale nō ka mea e pili ana i ke kumuhana o ka unuhi. ʻO ka ʻauhau ʻauhau kekahi mau lilo i loaʻa i loko o ka makahiki ʻauhau a hiki ke unuhi ʻia mai ka waihona ʻauhau, pēlā e hōʻemi ai i ka nui o ke kālā āu e uku ai i ka ʻauhau.
A no nā mea hale nona ka moraki, aia nā unuhi hou aʻe e hiki ke hoʻokomo. ʻO ka unuhi ʻana i ka moraki kekahi o nā unuhi ʻauhau no nā mea hale i hāʻawi ʻia e ka IRS. E heluhelu no ka ʻike ʻana he aha ia a pehea e koi ai i kāu ʻauhau i kēia makahiki.
ʻO ka unuhi ʻana i ka moraki he mea hoʻoikaika ʻauhau no ka poʻe nona ka hale. ʻO kēia unuhi kikoʻī e hiki ai i nā mea hale ke helu i ka ukupanee a lākou e uku ai ma kahi hōʻaiʻē e pili ana i ke kūkulu ʻana, kūʻai a hoʻomaikaʻi ʻana paha i ko lākou home nui e pili ana i kā lākou loaʻa ʻauhau, e hōʻemi ana i ka nui o nā ʻauhau a lākou. Hiki ke hoʻohana ʻia kēia unuhi ʻana i nā hōʻaiʻē no nā hale ʻelua, ʻoiai ʻoe e noho i loko o nā palena.
Aia kekahi mau ʻano o nā hōʻaiʻē home e kūpono i ka unuhi ʻauhau ukupanee. Aia ma waena o lākou nā hōʻaiʻē e kūʻai, kūkulu a hoʻomaikaʻi paha i hale. ʻOiai ʻo ka hōʻaiʻē maʻamau he moraki, hiki ke ʻae ʻia kahi hōʻaiʻē home equity, laina o ka hōʻaiʻē, a i ʻole moraki ʻelua. Hiki nō hoʻi iā ʻoe ke hoʻohana i ka unuhi ʻana i ka moraki ma hope o kou hoʻolilo hou ʻana i kou home. Pono ʻoe e hōʻoia e hoʻokō ka hōʻaiʻē i nā koi i luna (kūʻai, kūkulu a hoʻomaikaʻi paha) a hoʻohana ʻia ka home i nīnau ʻia e hoʻopaʻa i ka hōʻaiʻē.
