Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

Sylvester files as a single taxpayer during 2015 and claims one personal exempti

ID: 2423579 • Letter: S

Question

Sylvester files as a single taxpayer during 2015 and claims one personal exemption. He itemizes deductions for regular tax purposes. He paid charitable contributions of $7,000, real estate taxes of $1,000, state income taxes of $4,000, and interest on a home-equity loan of $2,000. Sylvester’s regular taxable income is $100,000

What is Sylvester's AMTI if he used the home-equity proceeds to purchase a car?

What is Sylvester's AMTI if he used the home-equity loan proceeds to build a new garage next to his home?

Explanation / Answer

If Sylvester uses the home equity loan proceeds to purchase a car, then he will be denied the deduction of Interest paid on home equity loan of $2000 from his taxable income arising during the year.

Computation of AMTI:

If Sylvester uses the home equity loan proceeds to build a new garage next to his home, then he will be allowed the deduction of Interest paid on home equity loan of $2000 from his taxable income arising during the year.

Computation of AMTI:

$ Regular taxable income 100000 - Deductions:    Donations to charitable contributions 7000    Interest on home equity loan Nil    Real estate taxes 1000    State Income taxes 4000 Taxable Income 88000 Tax due         5156.25 + 25% over $37450 17793.75 Sylvester's AMTI if he used the home-equity proceeds to purchase a car 17793.75