In addition to the limitation of Section 121 regarding depreciation recapture, as a part of the Housing Assistance Tax Act of 2008, Congress further limited the exclusion of capital gains for property that was converted from a rental to a primary residence. The new rules, enshrined in IRC Section 121(b)(4), stipulate that the capital gains exclusion is specifically available only for periods during which the property was actually used as a primary residence; any other time (since January 1st, 2009) that the property was not used as a primary residence is deemed “nonqualifying use”. Accordingly, to the extent gains are allocable to periods of nonqualifying use (gains are assumed to be pro-rata over the holding period), those gains are not eligible for the exclusion.
Topic Number 701 - Sale of Your Home If you have a capital gain from the sale of your main home, you may qualify to exclude up to $250,000 of that gain from your income, or up to $500,000 of that gain if you file a joint return with your spouse. Publication 523, Selling Your Home provides rules and worksheets. Topic No. 409 covers general capital gain and loss information.
Qualifying for the Exclusion In general, to qualify for the Section 121 exclusion, you must meet both the ownership test and the use test. You're eligible for the exclusion if you have owned and used your home as your main home for a period aggregating at least two years out of the five years prior to its date of sale. You can meet the ownership and use tests during different 2-year periods. However, you must meet both tests during the 5-year period ending on the date of the sale. Generally, you're not eligible for the exclusion if you excluded the gain from the sale of another home during the two-year period prior to the sale of your home. Refer to Publication 523 for the complete eligibility requirements, limitations on the exclusion amount, and exceptions to the two-year rule.
我们现在的房子是2015/09 买的，一直自主，如果现在租出去，2020/09 之后卖出去，还能不能不交税呢？
谢谢
对
早改了，5年里住2年，只有2/5的部分不交税。
是的， 改了好几年了。
lz是先自住后出租，为什么要Prorated?
那是先rent后自住，如果5年里先自住两年再出租就都免税
先自住后出租的不交500k以内的gain税
先出租后自住的按照比例交
谁说的？ 刚查了irs, 5年里住2年， capital gain在50万以下（filing jointly）的都不收税。
并且去年刚卖了房子，turbotax报税也是这么算的，没收税
https://www.irs.gov/taxtopics/tc701
我记得irs也是这么写的，但是在另一个地方见过prorated的消息。。。我去查查
In addition to the limitation of Section 121 regarding depreciation recapture, as a part of the Housing Assistance Tax Act of 2008, Congress further limited the exclusion of capital gains for property that was converted from a rental to a primary residence. The new rules, enshrined in IRC Section 121(b)(4), stipulate that the capital gains exclusion is specifically available only for periods during which the property was actually used as a primary residence; any other time (since January 1st, 2009) that the property was not used as a primary residence is deemed “nonqualifying use”. Accordingly, to the extent gains are allocable to periods of nonqualifying use (gains are assumed to be pro-rata over the holding period), those gains are not eligible for the exclusion.
Topic Number 701 - Sale of Your Home
If you have a capital gain from the sale of your main home, you may qualify to exclude up to $250,000 of that gain from your income, or up to $500,000 of that gain if you file a joint return with your spouse. Publication 523, Selling Your Home provides rules and worksheets. Topic No. 409 covers general capital gain and loss information.
Qualifying for the Exclusion
In general, to qualify for the Section 121 exclusion, you must meet both the ownership test and the use test. You're eligible for the exclusion if you have owned and used your home as your main home for a period aggregating at least two years out of the five years prior to its date of sale. You can meet the ownership and use tests during different 2-year periods. However, you must meet both tests during the 5-year period ending on the date of the sale. Generally, you're not eligible for the exclusion if you excluded the gain from the sale of another home during the two-year period prior to the sale of your home. Refer to Publication 523 for the complete eligibility requirements, limitations on the exclusion amount, and exceptions to the two-year rule.
1、5年里自住合计满2年，这2年不必连贯，比如先自住1年，出租3年，又自住1年，然后卖出也符合免税要求。2、所以两年里只能有一套房产可以算自住，其他房产出售的时候如果要报自住必须等最起码两年之后。
3、一个人头只能免税250k，两个人头在title上才能免税500k，或者夫妻joint filing.
☆ 发自 iPhone 华人一网 1.14.03
是的。先自住还是后自住在IRS眼里是不一样的。
先自住后出租证明你买房的动机是自住，自住之后可能由于各种原因过两年再卖的话免税额不减。
先出租再自住就比较可疑了，因为买房的目的一般是投资，可能是为了增值部分减税才自己住两年。IRS不允许这种钻空子的手法。不过这种住满五年就可以了。
同想知道怎么补交depreciation. 目前住的房子打算两年以后出租2/3年再卖掉。如果出租必须算上Depreciation 才不用交ordinary income tax，想知道这个depreciation 怎么补税
☆ 发自 iPhone 华人一网 1.14.02