Old law: if you lived 2 years primary residence out of 5 years prior of sale, you enjoy full 250K capital gain exemption.
New law: if you lived 2 years primary residence out of 5 years prior of sale, you enjoy a pro rated capital gain exemption, such as （qualifying period / ownership period x 250，000） EXCEPT non-qualifying period doesn't apply to 3 years after 2 years of primary residence prior of sale.
So if you lived in your hosue for 10 years, then rented for almost three years and sold it before 3 years is up, you enjoy 100% exemption.
However, if you rented the house for 10 years and lived as primary residence for 2 years, you still enjoy exemption, but it is only 2/12 = 1/6 x 250,000.
我以前自住房卖了三个月没卖掉就租出去了两年半，共两年九个月到租客搬出。现在想租客搬走后再收拾收拾上市卖，不知多久才能卖出，这种情况卖出后要交Captain Gain税吗？谢谢
如果夫妻增值少于50万或个人增值少于25万。
自住房有比较多的CAPITAL GAIN不及时卖出却转为RENTAL是最愚蠢的了啦。 LOL
这还得看你当初出租房报税是怎么算的。
我认为你应该有足够的时间卖房 （6个月）。
1. 自住房转出租房可以做到全面免税
2. 出租房转自住房可以做到部分免税
https://blog.wenxuecity.com/myblog/68863/201804/3122.html
https://bbs.wenxuecity.com/tzlc/1297540.html
Old law: if you lived 2 years primary residence out of 5 years prior of sale, you enjoy full 250K capital gain exemption.
New law: if you lived 2 years primary residence out of 5 years prior of sale, you enjoy a pro rated capital gain exemption, such as （qualifying period / ownership period x 250，000）
EXCEPT non-qualifying period doesn't apply to 3 years after 2 years of primary residence prior of sale.
So if you lived in your hosue for 10 years, then rented for almost three years and sold it before 3 years is up, you enjoy 100% exemption.
However, if you rented the house for 10 years and lived as primary residence for 2 years, you still enjoy exemption, but it is only 2/12 = 1/6 x 250,000.
先住2年以上，后面不超过3年出租，增值税可以全免（25/50万）；
先租3年（或以上），后住2年，不能全免，按比例免；
先住1年，再租3年，再自住1年，不能全免，按比例免。
那先租出三年， 再自住五年以上，算全是自住嗎？