你这个问题是很难回答的。首先，不知道你的收入是多少。capital gain 根据收入的多少，可以tax at 15% or 20%. 出租房的gain，属于Sec.1231gain, "A section 1231 gain is defined as the difference between a section 1231 property's tax basis and its selling price, if it's sold for more than its depreciated value. This amount is taxable at a lower capital gains rate rather than at the ordinary gains rate.", 以前年度所有的depreciation, or accumulative depreciation是tax at 25%，如果有剩下的部分才是tax at lower capital gain rate. 以前出租房如果有亏损的，卖房子那一年可以全部realize， 这个就可以降低你的oridnary income， 是个很好的income reduction. 除了联邦税，还有州税，你都要考虑进去。
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
自己google比到这里道听途说有用。 The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive.
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
自己google比到这里道听途说有用。 The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive. Anotherfacet 发表于 2023-12-30 22:10
Good question! 如果买时就是自住，情况略有不同。比如买时自住两年，再出租三年，这五年时间的利润都享有25/50 exemption。之后如果再转成自住，继续享有exemption 但是，买时自住两年，再出租，出租时间超过三年，比如出租四年，就不满足五年内住满两年的要求了（过去五年只住了一年），这时卖掉所有profit都需要交税。你可以再搬进来住一段时间以满足过去五年两年自住，这时profit要按照出租和自住时间prorate
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。 查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下 Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.*
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。 superanna 发表于 2023-12-30 22:04
对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。 查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下 Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.* Anotherfacet 发表于 2023-12-31 18:03
正解 Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider. If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test. If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。 查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下 Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.* Anotherfacet 发表于 2023-12-31 18:03
这个帖子是正解。 这是不对称的。 自主2年后出租3年卖掉不用 prorate。 出租3年后自住2年卖掉需要prorate。 Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider. If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test. If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
这个帖子是正解。 这是不对称的。 自主2年后出租3年卖掉不用 prorate。 出租3年后自住2年卖掉需要prorate。 Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider. If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test. If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)]. lazykitty 发表于 2023-12-31 21:14
扣去agent fee和各种费用，预计最后净赚大概有30万左右。这样要交多少税呢？有什么办法可以避税？1031 exchange 不打算搞，太麻烦了，明年不想买房子。
万能的论坛，请赐给我良策吧！
以前出租房如果有亏损的，卖房子那一年可以全部realize， 这个就可以降低你的oridnary income， 是个很好的income reduction.
除了联邦税，还有州税，你都要考虑进去。
搬回去住两年只能按比例省一部分税，2（/n+2）。n=出租年份 只有作为遗产才能完全免税。
同年把亏损的股票和房子卖了， capital gain和loss就可以相互抵消了。
什么？没有亏损的股票和房子？那你还不高高兴兴交税？
股票和房子不能放在一起互抵吧
出售的话是capital gain 和 loss, 可以互抵。
作为遗产是啥意思？
没用，自住两年的出租房不算自住房
这有long term vs short term 的区别
不要老想着避税。延税比避税更重要
1031吧，你这税可不光30w，还有之前depreciation的recap，一共少说40w，20%到25%税率，要交8-10万
一起算的，只是看你最后哪种多而已。
还有加州州税不分short和long term，全部按照short交
股票你可以每年一点一点的处理掉，或者压根不处理直接留给子女。还可以在低点做loss harvest ，攒很多capital loss。比房产灵活。
对州政府还要剥一层皮的加州人民来讲，处理出租房基本只有遗产一条路，或者让子女入住。加上depreciation 那些你原先没交的税这时候也要补上，还有卖房的时候的agent fee, 和长期出租后上市前必要的维修费用，所以出租房不能只看当前市值，很多钱其实拿不到手，最后能拿到升值的60%差不多了。
自己google比到这里道听途说有用。
The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive.
人家自住房是豪宅，出租房是小黑屋，你叫lz 出租豪宅自己住小黑屋？
另外为啥你可以把出租房当成primary residence? 你现在的房子怎么办？我听说的只有让子女住进去然后互相把地址换一下
section 121, it is doable.
1031 exchange 物业 只能是在美国境内。
出租物业 structure 不可以用sec 179折旧，非structural improvements 才可以用。
自住两年又不能免你出租时候的capital gain。前面说了只能免（2/n-2）的gain, 如果是25/50万一下的话。
这个比1031还高级，水比较深，不是本地人要小心风险。
请问投资房gain税率为什么只有20%-25%？就算只有40万卖房收入的话联邦marginal税率已经32%了，还要加上ordinary income，楼主至少也有20，30万吧
It is capitol gain tax
doable个鬼，要按出租和自住时间prorate。就在你的这个网页里有个例子：
CPA错了，2009年有个update，把出租房转自住房获得25/50万免税的漏洞堵住了，新法规定profit要按出租和自住时间prorate，出租时获得的利润不能豁免。再贴一下图，看图中的例子
发的工资也得报税吧，工资低，税率低？
读法案要读全 不能只读一段 你就是典型的
从买入时间开始算？一直到卖出期间算比例？ 不知道对于买入时先自住，后出租，后又自住的房子是不是一样的算比例
Good question!
如果买时就是自住，情况略有不同。比如买时自住两年，再出租三年，这五年时间的利润都享有25/50 exemption。之后如果再转成自住，继续享有exemption
但是，买时自住两年，再出租，出租时间超过三年，比如出租四年，就不满足五年内住满两年的要求了（过去五年只住了一年），这时卖掉所有profit都需要交税。你可以再搬进来住一段时间以满足过去五年两年自住，这时profit要按照出租和自住时间prorate
看来变自住房这个也不行了，那没招了。
这就是1031exchange
请问如果房子没有出租免费给爸妈孩子住，算是自住还是投资房呢？能享受25/50 exempt么？
First 1031 buy the house you want to live in
then convert to primary immediately
simple like that!
在某个window 之内再买一个就不用交税吧？
我不是专业的只是有这个印象
谢谢解读
加拿大可能会导致双重交税。卖价低于市场价，明显的非正常交易。 CRA后续会追查。不过具体得根据案例判断。 美国税法和加拿大不一样，建议找会计师。别听中介瞎安排。
prorate时是看所有持有时间还是看卖前5年？ 假设自住5年+出租10年+自住2-5年
所有时间，包括最初自住的五年
这个政策是2009年出来的，所以如果2009年以前即便作为出租，那些年份也算做自住的年份。
1031买的出租房 短期内不能改自住房 好像有一年还是两年后才能改 而且由于这个一开始就是出租房 只能prorated 只有一开始就是自住房的才适用2/5 rule
你们能想到的漏洞 都早就被堵上了
什么垃圾cpa，给你挖坑啊
对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。
查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下
Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.*
那麽你肯定要相信你掏了銀子問的會計師啊。我問了會計師，還掏了幾萬問了律師，和你的説法一樣啊。
说实话，会计和律师都不负责的。有问题，罚款坐牢的都是你。
我這個是工作上面跟我們公司那些律師團同事學的，人家都在做几億美金的交易，來搞我家的三瓜兩棗。
这个很耗年头， 很多出租房的， 只能留给孩子了？ 遗产税也挺高的吧？
不行，必须是美国境内的
现在到25年 遗产免税额度是2千多万，之后可能减半。如果夫妻两个的遗产将来 不超过1千万，不用担心将来遗产税的的问题。
只有一样东西是权威的，IRS的文件。有问题自己去IRS官网看，任何人都不要相信。
另外可以去Intuit的论坛发帖，好像那里很多CPA都是有报酬在那里回答问题的。就算有一个人弄错了，别的人也会给他指出来。我在那问过几十个关于税的问题，每次都得到了完美的结的解决
你覺得你的語文和經驗可以超過人家做了20，30 年的老律師？ 人家弄了幾千幾萬件了，你才搞第一件，還不是你的專業。我是法盲，不能自己當律師的。
可是，这个问题上你所信任的人不是已经弄错了吗
这里是IRS的文件，我直接给你调到那一章了，自己读一下就知道了 https://www.irs.gov/publications/p523#en_US_2022_publink100077085
正解
Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.
If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test. If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
在哪裏？我沒有看到哪裏弄錯了啊。If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion,我沒有説過這個啊
这个帖子是正解。 这是不对称的。 自主2年后出租3年卖掉不用 prorate。 出租3年后自住2年卖掉需要prorate。
Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.
If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test. If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
Yes 因为我家只有自住转出租的经验，所以我一开始想当然了。
Prorate is not the concern - you deferred tax. And that is why 1031 is powerful.
你这几万块钱白花了 律师忽悠你啊
看了前面討論，我的房子是2009 以前買的，所以律師是對的
我没说人家要搞你。 我说他们不会负责的。
我說搞的意思，人家是 corporate lawyer 幫我寫合約需要負責任的，他説是他們律師間的常規，然後有問題就不關我事情了，我是法盲，本來也不會寫。他是我的好朋友，不至於要來弄我。反正隔行如隔山，我法盲，就這樣。我朋友也是在做關於錢的律師，還比較接近，所以這種是會寫的