谢谢。 你说的第二点和第三点我能理解。关键是第一点 - 重贷出来的钱， 如果全部拿去投资了另一个投资房。。。

（sorry for not typing chinese...I type too slow)

Let's say I use all of the prceeds from the Cash-out refi loan to buy an investment property, fully paid using the proceeds.

Pub 936's definition of Qualified Home doesn't list pure rental property. And In Part II, it states:

Home Acquisition Debt

Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home (your main or second home). It must also be secured by that home.

https://www.irs.gov/publications/p936#en_US_2022_publink1000229900

I interpret that "your main or second home" doesn't include your investment home, otherwise it would have list the investment home in the qualifed home list).

I also interpret as the Cash-out refi loan I take on my primary home to buy a separate rental home is still secured by my primary home, not the rental home. Thus leads to my suspision that none of loan interest can be deducted when I calculate my primary mortgage interest deduction on my 1040 Schedule A because the proceed of this refi loan is entirely used to buy and improve my primary home.

Did I miss read something important? Thanks a lot, all.

所有跟帖： 

• 是否deductible与来源无关， 只与用途有关。 -jenning- ♂ (258 bytes) () 08/07/2023 postreply 18:38:01

• 请教这样是否可以：自住房用standard deduction，自住房贷款利息放在无贷款出租房上。 -IEbird- ♀ (0 bytes) () 08/07/2023 postreply 19:34:25

• Interesting question. -dan- ♂ (0 bytes) () 08/07/2023 postreply 19:51:46

• 这肯定不可以。 -jenning- ♂ (0 bytes) () 08/07/2023 postreply 20:21:01

• 谢回复tracing诱发荒诞想法。refi出租房pay off自住房结果相近规则清晰，还可拿到heloc用于投资房产。 -IEbird- ♀ (0 bytes) () 08/07/2023 postreply 21:13:01