What is considered living in a house? key takeaways. Legally, a home is a person's permanent primary residence—even if they aren't currently living there. A physical location is still legally considered a home if there is an intention to return and the resident has not claimed someplace else as their legal place of permanent or principal residence
按照你的标准：自住房是“A physical location is still legally considered a home if there is an intention to return (他们要放弃美国绿卡回中国永久居住吗？他们空关了四年，最后把房子卖掉了！如果他们后来又回去住，这四年可能可以算是自住房的时间，但是他们没有回去住，而是卖掉了，显然没有"intention to reutrn"）and the resident has not claimed someplace else as their legal place of permanent or principal residence” （他们的绿卡申请上写的是你的美国地址，他们的绿卡上写的是美国地址，他们过去三年的报税单上写的也是美国地址）
The tax rate on most net capital gain is no higher than 15% for most individuals. Some or all net capital gain may be taxed at 0% if your taxable income is less than or equal to $41,675 for single and married filing separately, $83,350 for married filing jointly or qualifying surviving spouse or $55,800 for head of household.
A capital gain rate of 15% applies if your taxable income is more than $41,675 but less than or equal to $459,750 for single; more than $83,350 but less than or equal to $517,200 for married filing jointly or qualifying surviving spouse; more than $55,800 but less than or equal to $488,500 for head of household or more than $41,675 but less than or equal to $258,600 for married filing separately.
However, a net capital gain tax rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.
There are a few other exceptions where capital gains may be taxed at rates greater than 20%:
The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate. Net capital gains from selling collectibles (such as coins or art) are taxed at a maximum 28% rate. The portion of any unrecaptured section 1250 gain from selling section 1250 real property is taxed at a maximum 25% rate.
Note: Net short-term capital gains are subject to taxation as ordinary income at graduated tax rates.
Adjusted Gross Income (AGI) is defined as gross income minus adjustments to income. Gross income includes your wages, dividends, capital gains, business income, retirement distributions as well as other income. Adjustments to Income include such items as Educator expenses, Student loan interest, Alimony payments or contributions to a retirement account. Your AGI will never be more than your Gross Total Income on you return and in some cases may be lower.
对的，我父母2019年底拿到的绿卡，他们的美国驾照上自然也是美国的地址，就是我家地址。银行statement，报税都是我家地址。不过中国驾照自然是中国地址。我妈去年做了俩大手术，外加去年机票太贵买不起，否则去年就回去卖房了。。。我们一直觉得国内那个房子是他们的自住房，在我这里只是暂时借住，以后要搬去老年公寓或者附近买房，所以忘了2 out of 5 years这个事。好像IRS没有直接的案例？柠檬分析的很有道理，“intension to return" 似乎跟绿卡矛盾。不过如果我想去arugue一下的话，有没有胜算？就是这一年不报税（退休老人regular income不到2万这个threshold，售房符合50万增值豁免的话也不用file tax return），万一被irs查到了再说？
税务法庭不是第三章的法庭（article III court），而是第一章国会建立的Article I Tribunal，虽然很多人把它叫做tax court. 由于这个原因，Tax Court是一个civil court，就是说只能罚钱，不能逮捕定罪。如果被抓住犯罪，IRS要到ariticle III court去起诉。
“If you become physically or mentally unable to care for yourself,
and you use the residence as your principal residence for 12 months in the 5 years preceding the sale or exchange, any time you spent living in a care facility (such as a nursing home) counts toward your 2-year residence requirement, so long as the facility has a license from a state or other political entity to care for people with your condition.”
他父母拿了绿卡，他们的中国的房子就不是自住房，因为法律上他们永久居留美国。
按照你的标准：自住房是“A physical location is still legally considered a home if there is an intention to return (他们要放弃美国绿卡回中国永久居住吗？他们空关了四年，最后把房子卖掉了！如果他们后来又回去住，这四年可能可以算是自住房的时间，但是他们没有回去住，而是卖掉了，显然没有"intention to reutrn"）and the resident has not claimed someplace else as their legal place of permanent or principal residence” （他们的绿卡申请上写的是你的美国地址，他们的绿卡上写的是美国地址，他们过去三年的报税单上写的也是美国地址）
我看不到任何可以通融的事实。
看这个不同的案件：某女外嫁
2010-2019 自住中国房子九年
2019-2023 嫁到美国，四年拿到公民。
2023-2030 挟夫回中国自住七年。
最后卖房，那么借住美国四年可以算入自住年限，因为事实证明她有intention to return。
但是，前楼主的事实不一样
2010-2019 自住中国房子九年
2019-2023 移民美国，只有绿卡，声称永久居住美国。
2023 卖掉房子，哪里来的intention to return?
Capital Gain Tax Rates
The tax rate on most net capital gain is no higher than 15% for most individuals. Some or all net capital gain may be taxed at 0% if your taxable income is less than or equal to $41,675 for single and married filing separately, $83,350 for married filing jointly or qualifying surviving spouse or $55,800 for head of household.
A capital gain rate of 15% applies if your taxable income is more than $41,675 but less than or equal to $459,750 for single; more than $83,350 but less than or equal to $517,200 for married filing jointly or qualifying surviving spouse; more than $55,800 but less than or equal to $488,500 for head of household or more than $41,675 but less than or equal to $258,600 for married filing separately.
However, a net capital gain tax rate of 20% applies to the extent that your taxable income exceeds the thresholds set for the 15% capital gain rate.
There are a few other exceptions where capital gains may be taxed at rates greater than 20%:
The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate. Net capital gains from selling collectibles (such as coins or art) are taxed at a maximum 28% rate. The portion of any unrecaptured section 1250 gain from selling section 1250 real property is taxed at a maximum 25% rate.Note: Net short-term capital gains are subject to taxation as ordinary income at graduated tax rates.
如果假设父母2019年来探亲，因为COVID滞留，开始申请绿卡，最后2020年底拿到绿卡。那么2019-2020年底拿绿卡以前，他们即使不在中国，还算是有中国的自住房，因为万一绿卡拿不到他们还是要会中国的么。
但是前楼主说他父母2019年底就拿到绿卡，那么无论如何中国的房子，2020年就已经不是自住房了。
https://www.irs.gov/e-file-providers/definition-of-adjusted-gross-income
Adjusted Gross IncomeAdjusted Gross Income (AGI) is defined as gross income minus adjustments to income. Gross income includes your wages, dividends, capital gains, business income, retirement distributions as well as other income. Adjustments to Income include such items as Educator expenses, Student loan interest, Alimony payments or contributions to a retirement account. Your AGI will never be more than your Gross Total Income on you return and in some cases may be lower.
对的，我父母2019年底拿到的绿卡，他们的美国驾照上自然也是美国的地址，就是我家地址。银行statement，报税都是我家地址。不过中国驾照自然是中国地址。我妈去年做了俩大手术，外加去年机票太贵买不起，否则去年就回去卖房了。。。我们一直觉得国内那个房子是他们的自住房，在我这里只是暂时借住，以后要搬去老年公寓或者附近买房，所以忘了2 out of 5 years这个事。好像IRS没有直接的案例？柠檬分析的很有道理，“intension to return" 似乎跟绿卡矛盾。不过如果我想去arugue一下的话，有没有胜算？就是这一年不报税（退休老人regular income不到2万这个threshold，售房符合50万增值豁免的话也不用file tax return），万一被irs查到了再说？
另外求推荐靠谱cpa，我联系过两个，一个要退休不收新客户，另一个还不如我知道的多，后来就算了，继续turbotax。
如果capital gain超过这个8万多起征点的话，即使没有regular income也是要交税的。另外还有州税。我理解的对吗？
大家都说诚信诚信，好像美国这边诚信程度不中国高。实际上，美国人可能犯不上为了几千元去违反诚信，但是如果牵扯到大数字，或者牵扯到身家性命，美国人违反诚信的也不少。
萤火虫这个问题，不仅仅牵扯上增值税的问题。我估计他父母是享受ObamaCare的补贴的。那么前提是要报税。Adjusted Gross Income要有一定数目，不能太多不能太少。如果2023年税表上多了一笔几十万美元的增值收入，那么他们的AGI一定超过补贴限制，那么他们需要付两万左右的ObamaCare保险费（如果享受补贴大概一个月一百元）。所以这里面的“损失”更多了。
所以我要问萤火虫，你的price是什么，到什么数目你认为可以铤而走险?
假设卖了房子，有五十万美元（或者等值人民币）存在中国。你父母报税隐瞒，那么纸面上他们就是低收入者，又是70多岁的人，IRS不会盯上他们。假设来调查他们，IRS也不知道中国的卖房钱。
你父母把那五十万转到美国，这五十万元就进了美国系统，那么万一（真是万里挑一的机会）IRS来查，他们有可能说不清楚这五十万美元在中国是怎么来的。哪怕放银行以前也要报利息啊。所以你父母把钱转来美国，有一定危险。
放在中国起码没有美国税务的调查。等你父母走后，你去中国把这笔钱继承下来，然后你再转回美国。如果IRS来问这笔钱哪里来的，你说是你继承来的，你也不知道他们的钱是哪里来的。IRS能把你怎么样？
可惜的就是这五十万他们用不了养老了。
Death and taxes, only two things you can be certain...
萤火虫爸妈：我们不算回去住我们留着房子干嘛？拿绿卡是为了方便经常来看孩子然后每次可以呆久点，年纪大了老是跑来跑去辛苦。现在因为covid还有其它原因准备不回去住了才卖房子。
美国宪法，第一章是国会，第二章是总统和行政部门，第三章是法院，第四章是联邦和州的关系等等。
美国联邦法院是宪法第三章规定建立的。
税务法庭不是第三章的法庭（article III court），而是第一章国会建立的Article I Tribunal，虽然很多人把它叫做tax court. 由于这个原因，Tax Court是一个civil court，就是说只能罚钱，不能逮捕定罪。如果被抓住犯罪，IRS要到ariticle III court去起诉。
所以，Tax Court（Tribunal）的法庭规则和一般法庭规则稍微不同，证据的要求低一些，也没有无罪假设，因为他不牵扯到“罪”。
我前几年一咬牙就决定减持了。换成美元汇过来，美国缴增值税（很大一笔税！！！），剩下的美国继续投资。现在回头算算也没吃亏：软妹币相对美元跌了，美国短期债券利率不错，股市也不错。
中国的房产不怎么涨，就是选择出租 cap rate 也很差，软妹币好像也不怎么坚挺。唯一好处是 cost of carry 比较低（大部分没有房产税，管理费用也很低）。
如果查到漏税，可以在税务法庭要补税和罚款，如果情况不严重的话，没有必要起诉犯罪。
一般税务犯罪起诉是因为别的罪名不好证明，比如黑社会，贩毒，白领犯罪等等。
“Tax Court（Tribunal）的法庭规则和一般法庭规则稍微不同，证据的要求低一些，也没有无罪假设，因为他不牵扯到“罪”。”
我从来没有说税务法庭证据要求很低，只是说比正式法庭低一些。而且在税务法庭上没有“罪”这么一说，民事纠纷没有罪，只有责任（liability）。
实际经验是一部分，但是理论上也要有一些理解。
51万以上要交20%。
税收的罚款是民事纠纷，IRS只要证明51%的可能性就可以。你居住50-50，加上绿卡，肯定有51%居住美国的可能性。
如果是起诉你逃税漏税，是刑事起诉，那么要证明beyond reasonable doubt，需要70%以上的可能性，居住50-50加上绿卡，不知道能不能达到。
你报税需要有证据，不一定是单据。单据是最直接的证据，但是如果没有的话，其他东西也是证据，比如和装修工的短信，比如某个地产代理的评估。但是这些间接证据是否可信，又是另一回事。你完全没有证据，税务上就不能减。
有时候最后和IRS谈判和解的时候，他们也不会那么认真验证证据，一般是“好啦，我们说你欠50万，就算按你的说法，你还欠40万，你给我们四十万，我们了结好了。”但是这个“按你的说法”，也是在你有证据证明有10万花销的前提下的。你不能完全没有证据。
尤其是国内的房子，买来其实是个bare-bones的空壳，装修费可以有一大笔抵掉。当然你得要有保留下来的发票。旅行居住等等花费。所以不要用sencond home，很多限制划不来的。
甚至还有更离谱的。
from IRS publication 523:
“If you become physically or mentally unable to care for yourself,
and you use the residence as your principal residence for 12 months in the 5 years preceding the sale or exchange, any time you spent living in a care facility (such as a nursing home) counts toward your 2-year residence requirement, so long as the facility has a license from a state or other political entity to care for people with your condition.”
几倍罚款的！
" so long as the facility has a license from a state or other political entity to care for people with your condition.”
https://getyarn.io/yarn-clip/bb741c79-eedd-4e64-9936-0ca4336d5abd
好像是增值的5-6%左右。
国内（上海）规则是，可以选全价的2%或增值的20%缴税（我记得的税率也许有错，但大致是这样二选一）。时间久远，涨了10多倍。