同意，1，2都不能拿full credit。 For properties acquired after 2009, the 121 exclusion shrinks according to how many years you rented out the property versus treating it as your primary residence. You buy a property and rent it out for 3 years. And you live in the property for 2 years, resulting in a 5-year holding period in total (3 years renting out plus 2 years as your primary residence). The 3 rental years create a long-term capital gains allocation in the following way: you’ll owe 3/5ths of the capital gains taxes you incur and can exclude 2/5ths from taxation.
SeptemberCat 发表于 2024-09-30 08:08 回复 43楼 majia2023 的帖子 第二种情况请你再想想，你引用的条文只是告诉你”eligibility”, 完全没有提到一旦eligible, 有多少金额免税。具体免税额是下一步。请看IRS Publication 523 (2023) 第16-18页。重点在于16页“How much is taxable”以及第17-18页Worksheet 3。 结论是我给出的例子并无错误。
IRS都说了：The 24 months of residence can fall anywhere within the 5-year period, and it doesn't have to be a single block of time. All that is required is a total of 24 months (730 days) of residence during the 5-year period. 这说明第二种情况和第一种是一样的 你倒是把支持你的条文摆出来啊
IRS都说了：The 24 months of residence can fall anywhere within the 5-year period, and it doesn't have to be a single block of time. All that is required is a total of 24 months (730 days) of residence during the 5-year period. 这说明第二种情况和第一种是一样的 你倒是把支持你的条文摆出来啊
majia2023 发表于 2024-09-30 10:10
你引用的IRS条文确实证明第二种房子可以拿到home sale exclusion, 也就是说通过了eligibility test。你引用的条文在IRS Publication 523 (2023) 第3-4页。但是卖房的全部Captial Gain是否都是属于home sale exclusion范畴，那就要进入下一步。也就是IRS Publication 523 (2023) 第17-18页有具体计算。关键的条文如下，但是具体计算方法还是要通读全文。 Section B. Determine your nonqualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of nonqualified use when neither you nor your spouse (or your former spouse) used the entire property as your main home; b) the periods of nonqualified use occurred after 2008; c) the periods of nonqualified use occurred before the last day the entire property was used as your or your spouse’s (or your former spouse) main home prior to the date of sale. Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale.* Otherwise, skip to Section C. 所以在前面的第2个例子，5年前买的房子，住了1年，出租3年，再住1年。满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是3年，3/5=60%， 也就是60% Capital Gain属于long term capital gain, 40%属于home sale exclusion。然后这个40%同$250,000或者$500,000相比较。如果不超过，这40%全免税。 如果是第1个例子，5年前买的房子，住了2年，出租3年，满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是0，因为这出租的三年属于“Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale”。 所以卖房刨除recaptured depreciation的captial gain 100%属于home sale exclusion。然后这个100%同$250,000或者$500,000相比较。如果不超过，这100%全免税。 https://www.irs.gov/pub/irs-pdf/p523.pdf 法规原文链接。
SeptemberCat 发表于 2024-09-30 10:29 你引用的IRS条文确实证明第二种房子可以拿到home sale exclusion, 也就是说通过了eligibility test。你引用的条文在IRS Publication 523 (2023) 第3-4页。但是卖房的全部Captial Gain是否都是属于home sale exclusion范畴，那就要进入下一步。也就是IRS Publication 523 (2023) 第17-18页有具体计算。关键的条文如下，但是具体计算方法还是要通读全文。 Section B. Determine your nonqualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of nonqualified use when neither you nor your spouse (or your former spouse) used the entire property as your main home; b) the periods of nonqualified use occurred after 2008; c) the periods of nonqualified use occurred before the last day the entire property was used as your or your spouse’s (or your former spouse) main home prior to the date of sale. Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale.* Otherwise, skip to Section C. 所以在前面的第2个例子，5年前买的房子，住了1年，出租3年，再住1年。满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是3年，3/5=60%， 也就是60% Capital Gain属于long term capital gain, 40%属于home sale exclusion。然后这个40%同$250,000或者$500,000相比较。如果不超过，这40%全免税。 如果是第1个例子，5年前买的房子，住了2年，出租3年，满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是0，因为这出租的三年属于“Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale”。 所以卖房刨除recaptured depreciation的captial gain 100%属于home sale exclusion。然后这个100%同$250,000或者$500,000相比较。如果不超过，这100%全免税。 https://www.irs.gov/pub/irs-pdf/p523.pdf 法规原文链接。
嗯，你是对的！ worksheet 3 step 2： Enter the total number of days after 2008 and before the date of sale that neither you nor your spouse (or former spouse) used the entire home as a main residence. Do not include any days that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale. This number is your non-use days ..................................................................... 中间出租的时间算non-use days，后面出租的时间不是non-use days。
所以结论是： 自住转出租再转自住，这种情况下的gain要按自住时间百分比来免税 另外：“each spouse must meet the residence requirement individually for a married couple filing jointly to get the full exclusion.“ 所以，楼主想临时找人结婚把25万免税额增加到50万也是行不通的
bbswang 发表于 2024-09-30 01:16 回复 1楼 Mythology 的帖子 For option 1, you need pay 33% capital gain tax (20% for federal and 13% for California) on your $250k gain.
SeptemberCat 发表于 2024-09-30 10:29 你引用的IRS条文确实证明第二种房子可以拿到home sale exclusion, 也就是说通过了eligibility test。你引用的条文在IRS Publication 523 (2023) 第3-4页。但是卖房的全部Captial Gain是否都是属于home sale exclusion范畴，那就要进入下一步。也就是IRS Publication 523 (2023) 第17-18页有具体计算。关键的条文如下，但是具体计算方法还是要通读全文。 Section B. Determine your nonqualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of nonqualified use when neither you nor your spouse (or your former spouse) used the entire property as your main home; b) the periods of nonqualified use occurred after 2008; c) the periods of nonqualified use occurred before the last day the entire property was used as your or your spouse’s (or your former spouse) main home prior to the date of sale. Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale.* Otherwise, skip to Section C. 所以在前面的第2个例子，5年前买的房子，住了1年，出租3年，再住1年。满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是3年，3/5=60%， 也就是60% Capital Gain属于long term capital gain, 40%属于home sale exclusion。然后这个40%同$250,000或者$500,000相比较。如果不超过，这40%全免税。 如果是第1个例子，5年前买的房子，住了2年，出租3年，满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是0，因为这出租的三年属于“Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale”。 所以卖房刨除recaptured depreciation的captial gain 100%属于home sale exclusion。然后这个100%同$250,000或者$500,000相比较。如果不超过，这100%全免税。 https://www.irs.gov/pub/irs-pdf/p523.pdf 法规原文链接。
方案一：算自住房。但是单身，title上只有自己一个人，只能免税25万，剩下25万要交税。大概要交多少税？
方案二：算自住房。虽然单身，但是可以当年结个婚，来年报税的时候filling jointly ，免税额即可50万。今年还剩三个月，貌似是来不及找人结婚了。好的一方面是，今年只剩三个月，所以其实房子也可以明年再完成过户结束交易。这样房子算明年卖出，有15个月时间找人结婚，后年才报税。
方案三：算投资房，做1031 exchange。统共有约10个房产，4个在自己名下，6+个分属三个不同LLC。价格和各方面条件最适合做1031的房产A所属的LLC A，自己是二个股东之一。如果把LLC A 的股权变更为1%，房产A能够用来做自己个人名下投资房的1031么？
方案四：算投资房，做1031 exchange。房产B 所属的LLC B，虽然是事实二个股东之一但没有official书面股权，法律上可视作与此LLC无关。但是房产B 价格过高，做1031 的时候资金缺口要真补吗？还是不用管？因为资金事实上并不用真正付出去。
一和二都没错，这个非常确定。
我的case是按自住房买入，自住一年左右转出租，卖出前一年左右自住。所以过去5年里，满足2年自住要求。
蠢。不解释，自己想。
错的一塌糊涂
美国是法制社会，凡事讲求证据，无论是IRS还是court.
是否自住房，自己声称不算，要看证据。比如水电煤气账单，每个月园丁费用等等。这些你都有，就有solid evidence 证明你是自住。
可能我没有解释清楚。目前一时三刻不打算购买其他投资房。打算把已有的房产A或者房产B用来做卖出房产的1031。
其中房产A title 属于LLC A，我是LLC A二个书面股权人之一。如果把我的股权变更成只有1%，我可以“买”下房产A 来作卖出房产的1031么？交易就是LLC A作为seller，我作为buyer，escrow 过户后title 由LLC A变作我。
其中房产B 属于LLC B，我是实际二个股权人之一，但书面股权没有反映出来，法律上LLC B和我没有关系。我知道我可以“买”下房产B来作卖出房产的1031。但有个问题，房产B 市价比卖出房产高不少，这样卖出房产到手的钱不够完成交易，需要添不少钱。在escrow完成交易的时候，需要真的把不足的钱补进交易吗？还是不需要？
用数字说明举例。 假设卖出房产市值1m，房产A市值1.35m，房产B市值2.3m。 如果用房产A做1031，自己拿出350k 来做交易过户周转没问题。问题是房产A所属的LLC A自己也是书面股权人之一。 如果用房产B做1031，自己不是房产B 所属LLC B的书面股权人之一了，但如果需要拿1.3m来做交易过户周转会有难度。而且长远来看也怕有其他问题，毕竟卖出房产和房产B市值差价太大。
不懂装懂，危言耸听。
这个。。。。。我不省你以为房子们怎么来的呢？跟我相同收入的人，一个月买一个爱马仕，我十年都不会买一个。
不过也没有10个房子啊，前面说了只有4个是我独资，6+个是和家人合资，共计也不过7个左右。
1031到A或者B的话， A或者B就相当于卖出去了，那么A或者B卖房子后也要交税呀。
不过我今天不是闲嘛！
一， 二不对， 五年里两年自住，三年出租， 免税额要按比例算， 也就是只能免50万的40%, 20万， 不结婚的话就是10万， 多出的部分按 long term gain 算 tax rate. 三不对， 第一你自己已经拥有此房产， 不属于 acquisition, 第二你LLC从50%变成1%, 须交税。 四用TIC可解。
谁能证明过去不住一起呢？
不过真的需要过去住一起吗？
这个帖子满满的杀猪盘感觉。
同意，1，2都不能拿full credit。
For properties acquired after 2009, the 121 exclusion shrinks according to how many years you rented out the property versus treating it as your primary residence.
You buy a property and rent it out for 3 years. And you live in the property for 2 years, resulting in a 5-year holding period in total (3 years renting out plus 2 years as your primary residence). The 3 rental years create a long-term capital gains allocation in the following way: you’ll owe 3/5ths of the capital gains taxes you incur and can exclude 2/5ths from taxation.
被离怕什么？十个投资房分走五个。
报税地址啊，这里谈的都是税
那我有三个都有这些的房子呢？因为我父母住的和我公婆住的都是我付钱。那两个以后卖能不能按自住算？
不能，报税地址是primary
是这样的吗：五年前买的，先自住一年，出租三年，再自住一年，如果是的，可以免25/50万
5年前买的，先自住2年，出租3年，卖掉，100%免税（假如总额不超过$250K 或$500K）。 5年前买，自住1年，出租3年，再自住1年，40%免税。 如果先出租3年，再自住2年，免税额同上面第二种情况。
这三种情况，都需要recapture depreciation。
For option 1, you need pay 33% capital gain tax (20% for federal and 13% for California) on your $250k gain.
第二种情况你说错了，和第一种情况一样是可以有25/50万免税额的
如果还不服，再看看IRS怎么说的：
那么我换个房子住呢？都没有出租过。好奇是出租房住两年都可以按自住算的话，那我的从来没有出租的第二套怎么算。
第二种情况请你再想想，你引用的条文只是告诉你”eligibility”, 完全没有提到一旦eligible, 有多少金额免税。具体免税额是下一步。请看IRS Publication 523 (2023) 第16-18页。重点在于16页“How much is taxable”以及第17-18页Worksheet 3。
结论是我给出的例子并无错误。
IRS都说了：The 24 months of residence can fall anywhere within the 5-year period, and it doesn't have to be a single block of time. All that is required is a total of 24 months (730 days) of residence during the 5-year period.
这说明第二种情况和第一种是一样的
你倒是把支持你的条文摆出来啊
你引用的IRS条文确实证明第二种房子可以拿到home sale exclusion, 也就是说通过了eligibility test。你引用的条文在IRS Publication 523 (2023) 第3-4页。但是卖房的全部Captial Gain是否都是属于home sale exclusion范畴，那就要进入下一步。也就是IRS Publication 523 (2023) 第17-18页有具体计算。关键的条文如下，但是具体计算方法还是要通读全文。
Section B. Determine your nonqualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of nonqualified use when neither you nor your spouse (or your former spouse) used the entire property as your main home; b) the periods of nonqualified use occurred after 2008; c) the periods of nonqualified use occurred before the last day the entire property was used as your or your spouse’s (or your former spouse) main home prior to the date of sale. Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale.* Otherwise, skip to Section C.
所以在前面的第2个例子，5年前买的房子，住了1年，出租3年，再住1年。满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是3年，3/5=60%， 也就是60% Capital Gain属于long term capital gain, 40%属于home sale exclusion。然后这个40%同$250,000或者$500,000相比较。如果不超过，这40%全免税。
如果是第1个例子，5年前买的房子，住了2年，出租3年，满足Eligibility Test。然后进入计算环节。the periods of nonqualified use是0，因为这出租的三年属于“Do not include any period of nonqualified use that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale”。 所以卖房刨除recaptured depreciation的captial gain 100%属于home sale exclusion。然后这个100%同$250,000或者$500,000相比较。如果不超过，这100%全免税。
https://www.irs.gov/pub/irs-pdf/p523.pdf 法规原文链接。
嗯，你是对的！
worksheet 3 step 2：
Enter the total number of days after 2008 and before the date of sale that neither you nor your spouse (or former spouse) used the entire home as a main residence. Do not include any days that occurred after the last day that you or your spouse (or former spouse) used the entire property as your main home during the 5-year period prior to the date of sale. This number is your non-use days .....................................................................
中间出租的时间算non-use days，后面出租的时间不是non-use days。
所以结论是： 自住转出租再转自住，这种情况下的gain要按自住时间百分比来免税
另外：“each spouse must meet the residence requirement individually for a married couple filing jointly to get the full exclusion.“ 所以，楼主想临时找人结婚把25万免税额增加到50万也是行不通的
谢谢指点！
感谢你的advice 。我研究一下四 TIC。
谢谢
1040报税表上填的是mailing address 不是primary address 啊。
可以每两年卖一个。
报税地址是mailing 吧？
Thank you!
你找个1040表看看？上面写着home address 不要跟IRS玩trick弄不好搞个诈骗罪
没玩trick啊，都说了要合法省税，自然是合法才干。
是的
怪不得啥都不懂还在这里怼CPA
谢谢厘清
字体大小：T|T 这位帮忙看看irs条款：一开始就是出租房多年，转自住又超过五年，卖之前五年一直是自住，应该怎样交税？
好多牛人啊
免税部分：max (自住时间/总拥有时间 * gain, 25 or 50万）
其余gain不免税
有意思的是，按照你说的，出自转自住五年，如果你自住五年再出租三年卖掉，最后出租的三年算自住