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Level 2
posted Oct 26, 2022 8:05:21 AM

Repayment Personal Loan w/ no interest investment property

How are repayments of a personal loan w/ no interest treated. Is it an operating expense?

 

Ex. I borrow 100K to buy property X.  The property generates 100K in revenue.

All expenses (insurance, utilities, etc) are 40K.

Throughout the year I repay 20K of the personal loan back (there is no interest). Is that treated an expense on the property in addition to all the other expenses? So I have 60K for expenses. If not, how is it treated?

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2 Best answers
Level 15
Oct 26, 2022 8:18:56 AM

The primary (and most critical) point here is that repayments of principal (i.e,, part of the loan balance) are not deductible. 

 

Is this some sort of gift loan? Depending upon the circumstances, interest on a loan may be imputed for federal income tax purposes.

Level 15
Oct 26, 2022 8:26:06 AM

I understand, but it is very simple; the principal payment is not classified for federal income tax purposes (it is just not deductible in any way, shape, or form).

 

Obviously, you should keep a record of your principal payments, but they have no relevance with respect to your federal income tax liability.

3 Replies
Level 15
Oct 26, 2022 8:18:56 AM

The primary (and most critical) point here is that repayments of principal (i.e,, part of the loan balance) are not deductible. 

 

Is this some sort of gift loan? Depending upon the circumstances, interest on a loan may be imputed for federal income tax purposes.

Level 2
Oct 26, 2022 8:22:39 AM

Thanks for the response. 

 

The loan is just that, a personal loan from a family member, with no interest, just a promissory note to pay back the amount. 

 

I complete understand that part of the interest being the deductible part, but I'm a bit cluegy on how to classify the principal payment part. 

Level 15
Oct 26, 2022 8:26:06 AM

I understand, but it is very simple; the principal payment is not classified for federal income tax purposes (it is just not deductible in any way, shape, or form).

 

Obviously, you should keep a record of your principal payments, but they have no relevance with respect to your federal income tax liability.