If you sell after July 2021, you lose the exception listed below, and your home sale exemption is reduced by (2022-2018)/(2022-2010) = 4/12 = 1/3. So you have to pay tax on 1/3 of the gain.
Another opportunity to creatively use the rules to yield the maximum exclusion lies with the exception under section 121(b)(5)(C)(ii)(I). This exception applies to nonqualified use that occurs after the last date the property was used as a primary residence. It reads as follows: “The term ‘period of nonqualified use’ does not include any portion of the five-year period described in subsection (a) which is after the last date that such property is used as the principal residence of the taxpayer or the taxpayer’s spouse.”
我2010年买了一个single house，住到2018年7月。2018年5月又买了第二套房，第一套房在2018年的7月14日出租，现在租客提出4月27搬走。我想卖掉第一套房，能拿到第一套房买价时上涨的50万元吗？因为我在5年内住满了两年，而且这套房开始时是自住房，后来才出租的，出租不到3年。群里哪位大侠能给出个主意，谢谢了
会计师说法不一样。有的说能拿回50万，有说只能拿回五分至二的50万。
如果CPA不守法，client一起跟着倒霉（如果client被audit）。
你在 一个房子自住两年后，可以出租三年（这样在卖以前五年内自住两年），这出租的三年不算non qualified use。
换句话说，一个户主不管因为什么原因搬家换房子，IRS给你三年出租，帮助你过渡搬家，或许是换工作，或许是退休，反正暂时卖不掉的自住房可以缓三年卖而不损失50万免税额。
If you sell after July 2021, you lose the exception listed below, and your home sale exemption is reduced by (2022-2018)/(2022-2010) = 4/12 = 1/3. So you have to pay tax on 1/3 of the gain.
https://www.cpajournal.com/2020/02/05/how-the-loophole-in-irc-section-121-can-benefit-homeowners/
Another opportunity to creatively use the rules to yield the maximum exclusion lies with the exception under section 121(b)(5)(C)(ii)(I). This exception applies to nonqualified use that occurs after the last date the property was used as a primary residence. It reads as follows: “The term ‘period of nonqualified use’ does not include any portion of the five-year period described in subsection (a) which is after the last date that such property is used as the principal residence of the taxpayer or the taxpayer’s spouse.”