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Can I deduct the loss on a defaulted 2nd mortgage home?




Two years ago I sold our principle residence home. The buyer got a

bank loan, but needed another $20K to pay the up-front costs. We

floated him a second mortgage. He was to pay the interest amount

monthly and then at the end of 2 years pay the $20K in one full

payment. Well, the buyer flew the coop after 1 year and neither the

bank nor I have seen him since. The bank foreclosed so they'll get

some of their money back. But I'm left high and dry and $20K poorer.

Can I deduct the loss from my fed taxes somehow? If so, what form

would I use?
Double not so fast. It was his principle residence. I don't think the $20K

"loss" is deductible at all, unless he declared a gain in excess of $20K on

the sale of the house. And if he did have to declare the gain (under the

time limit, over the dollar limit), the $20K should have been on a 6252

Installment form so no taxes should have been paid on it as yet.

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