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Level 1
posted Mar 28, 2021 5:41:02 PM

Can I deduct interest on a HELOC secured by my main home, and where 100% borrowed funds were used for restoring my second home, which is now full time rented (20% of year 2020)?

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2 Replies
Level 15
Mar 28, 2021 5:48:49 PM

Yes, you can deduct the interest on SCH E. Tracing rules apply.

See IRS Publication 535 Chapter 4 here for details and requirements.

Expert Alumni
Mar 28, 2021 5:54:29 PM

No, not as home mortgage interest but Yes as interest expense on the rental. 

The expenses would only be claimed for the time after it became a rental (was ready to be rented)