美国出租房购房和重贷贷款费用报税探讨
一般情况下，美国投资房的购房贷款(purchase loan)以及后来可能的重贷贷款(refinance loan)都有各种各样的贷款费用（称为 Settlement costs，或 closing costs)，这些贷款费用该如何报税呢？ 根据IRS公布的资料（IRS Publications），以及读到的有关报税的书，现在来探讨一下。
实际上，只要把 IRS Publication 551 （Basis of Assets）中关于 Settlement costs 这部分读明白了， 也就知道答案了。 IRS Publication 551的原文如下：
Settlement costs.
Your basis includes the settlement fees and closing costs for buying property. You can't include in your basis the fees and costs for getting a loan on property. A fee for buying property is a cost that must be paid even if you bought the property for cash.
The following items are some of the settlement fees or closing costs you can include in the basis of your property.
Abstract fees (abstract of title fees). Charges for installing utility services. Legal fees (including title search and preparation of the sales contract and deed). Recording fees. Surveys. Transfer taxes. Owner's title insurance. Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Settlement costs don't include amounts placed in escrow for the future payment of items such as taxes and insurance. The following items are some settlement fees and closing costs you can't include in the basis of the property. Casualty insurance premiums. Rent for occupancy of the property before closing. Charges for utilities or other services related to occupancy of the property before closing. Charges connected with getting a loan. The following are examples of these charges. Points (discount points, loan origination fees). Mortgage insurance premiums. Loan assumption fees. Cost of a credit report. Fees for an appraisal required by a lender. Fees for refinancing a mortgage.If these costs relate to business property, items (1) through (3) are deductible as business expenses. Items (4) and (5) must be capitalized as costs of getting a loan and can be deducted over the period of the loan.
贷款费用主要包括两部分：
A） 与贷款没有必然联系的费用（上面红色部分，以下称A部分）：无论用现金买房，还是贷款买房，这部分费用都是必须要付的。
B) 仅与贷款有关的费用（上面蓝色部分，以下称B部分）：若用现金买房就不需要付这笔费用。
需要说明一点的是，prepaid interest以及Escrow里的费用(property taxes and insurance)并不是真正的过户费用，并且这部分费用都可以当年直接减掉（deduct）。
一. 购房贷款（Purchase Loan）
费用A部分需要加到房子的basis每年折旧（depreciate）。
费用B部分既不能加到房子的basis，也不能直接在一年内减掉，一般需要按照贷款的年限每年来摊销（amortize)。比如30年的贷款，贷款费用是3000，就需要按照30年来摊销， 每年可以减掉：3000/30 = 100。
二. 重贷贷款（Refinance Loan）
费用B部分是需要按照贷款的年限每年来摊销的，这个不应该有什么异议。
问题是A部分到底是需要加到basis 去折旧, 还是加到B上一起摊销? 我个人认为是需要加到B上去摊销。因为重贷并没有对房产功能本身带来任何影响， 也就是说，重贷不应该影响房产的basis， 所以不应该折旧， 而应该和B一起摊销。上面IRS原文中的绿色部分清楚说明了这一点。
三. 提前付完贷款
如果一个贷款被提前付完，无论是提前还完，或是重贷，或是房子被卖掉，贷款费用中还没有被摊销掉的余额，该如何处理呢？比如旧贷款的费用是3000美元，重贷时旧贷款已经被摊销掉500美元，那旧贷款费用中余下的2500美元该如何处理呢？
关于这一点，我并没有在IRS 的Publications找到明确的答案。不过，IRS对贷款费用中的points（也称loan origination fees, maximum loan charges，或 premium charges）倒是有明确的说明，IRS Publication 527 （Residential Rental Property ）的 Loan or mortgage ends 的原文如下：
Loan or mortgage ends.
If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. However, if the refinancing is with the same lender, the remaining points (OID) generally aren’t deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan.
也就是说：如果一个贷款被提前付完，那么前面贷款费用中的point没有被完全摊销掉而剩下的部分，可以在当年报税时直接减掉。
举个例子：John 在2014年贷款买的房子，费用中的points是$3000。至2018年，这笔费用已经被摊销掉$500,也就是说还剩下$2500，这时John 做了30年重贷，而新贷款的Points是$4000。那么John可以从2018年开始逐年摊销新贷款中$4000，但可以在2018年报税中直接减掉旧贷款剩下的$2500。
这里有个例外：如果前后两个贷款都是同一个债权人（lender），那不允许减掉前面那个贷款剩下的部分，而应该加到新贷款中重新开始摊销。若以上面的例子，如果John 前后两个贷款都是同一贷款公司，那么他只能把$2500加到$4000,共$6500重新以30年开始摊销。
注意的是，IRS前面的说明只针对于贷款费用中的points，而对贷款费用中的其它部分，到现在我也没有在任何IRS的Publications中找到明确的答案。我自己对于贷款费用中除points以外的其它费用，处理方法也跟points一样。
References:
Publication 551 (Basis of Assets) - Settlement costs Publication 527 (Residential Rental Property ) - Loan or mortgage ends（注：非CPA， 若有错误， 欢迎指正！）
建宁 2022/1/5
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