In turn, if you sell your home for less than $250,000 above your buying price – and you’ve lived in your house for at least two of the previous five years – you won’t owe any taxes on the sale of your home. 这是我在网上查到的，这两条都符合，那不应该有税啊
Cay2017 发表于 2025-02-23 00:22 In turn, if you sell your home for less than $250,000 above your buying price – and you’ve lived in your house for at least two of the previous five years – you won’t owe any taxes on the sale of your home. 这是我在网上查到的，这两条都符合，那不应该有税啊
Cay2017 发表于 2025-02-23 00:22 In turn, if you sell your home for less than $250,000 above your buying price – and you’ve lived in your house for at least two of the previous five years – you won’t owe any taxes on the sale of your home. 这是我在网上查到的，这两条都符合，那不应该有税啊
很久没再次读 publication 525 相关部分了。你的理解是对的，根据网上随手搜的资料，大致这样 （1）出租房期间的 prorated capital gain 全额征税 （2） 自住期间prorated capital gain 50万以内exempted. 超出部分征税 对于增值远超过50万刀的，（1）+ （2）= 总capital gain -( 50w * 自住期间 比例） 需要征税，也就是 只能占 50万 * 自住prorated 免税 便宜。大约时一回事。
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.
Cay2017 发表于 2025-02-23 00:22 In turn, if you sell your home for less than $250,000 above your buying price – and you’ve lived in your house for at least two of the previous five years – you won’t owe any taxes on the sale of your home. 这是我在网上查到的，这两条都符合，那不应该有税啊
好象多年前自住房税法有改动，住了三年可能还是要部分交税。
我以前报过，没收capital gain。时间线一定要填清楚了，哪一天买的，哪一天住进去的，哪一天搬出来的，哪一天卖掉的，一定不能有错。再不行就打电话给turbotax，他们有在线CPA连线共屏给你检查
买的时候是投资房，不管你后来住几年也少不了交税
当然有capital gain。
prorated * 50 万， 而不是50万是你的免税额
你前面租了8年，后来自主4年卖掉，也就 4/（4+8）* 50 =16.667 万 exempted from capital gain, 超出的gain 要交税
你的理解有错，你没有50万的 capital gain exemption。去读irs publication 525, 上面解释得很清楚。
好像税法改了，不是只看最近三年。不过我好奇，irs是只保留6-7年的税，那怎么知道你12年的时候是出租的呢？
我顺带问一个问题，改了以后这样的房子，比如2010年买的
自住5年 出租6年 自住7年 总计18年，然后卖掉
capital gain exemption 到底是 50万 * 7/18，还是 50万 * （5+7）/18 ？
这是我在网上查到的，这两条都符合，那不应该有税啊
但是他买的时候是按照投资方算的啊，不是以自住房算的吧
你是投资房转自住房 咋可能免税 要不然所有房东都卖之前住两年就行了
你要按比例交税
出租了8年然后自住5年，capital gain要按出租比例交税。比如capital gain是30万，8/13 *30= 18.46万要交税。另外还要算上depreciation recapture部分按ordinary income来收税
不是prorate 50万，是prorate 实际的capital gain。看我上面的回复，30万的例子
很久没再次读 publication 525 相关部分了。你的理解是对的，根据网上随手搜的资料，大致这样
（1）出租房期间的 prorated capital gain 全额征税 （2） 自住期间prorated capital gain 50万以内exempted. 超出部分征税
对于增值远超过50万刀的，（1）+ （2）= 总capital gain -( 50w * 自住期间 比例） 需要征税，也就是 只能占 50万 * 自住prorated 免税 便宜。大约时一回事。
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.
请问一下，如果我卖出的是primary home，住了超过5年，一直在住的，价格也低于30万，报税的时候还需要申报吗，谢谢
这些问题不是都可以问chatgpt等等AI吗？
美国财政部保留所有年份的记录，并非只是最近几年。要不然若干年后退休，财政部如何计算你的Social Security该拿多少钱。
这种网上的说法没用，要看IRS Publicatuon自己的条款。