A 1031 exchange is a real estate investing tool that allows investors to defer capital gains taxes on the sale of an investment property by reinvesting the proceeds into a similar property. It's also known as a "like-kind" or Starker exchange.
You may take the exclusion, whether maximum or partial, only on the sale of a home that is your principal residence, meaning your main home. An individual has only one main home at a time. If you own and live in just one home, then that property is your main home. If you own or live in more than one home, then you must apply a "facts and circumstances" test to determine which property is your main home. While the most important factor is where you spend the most time, other factors are relevant as well. They are listed below. The more of these factors that are true of a home, the more likely that it is your main home.
The address listed on your:
U.S. Postal Service address,
Voter Registration Card,
Federal and state tax returns, and
Driver's license or car registration.
The home is near:
Where you work,
Where you bank,
The residence of one or more family members, and
Recreational clubs or religious organizations of which you are a member.
Finally, the exclusion can apply to many different types of housing facilities. A single-family home, a condominium, a cooperative apartment, a mobile home, and a houseboat each may be a main home and therefore qualify for the exclusion.
如果卖掉要交capital gain tax吗？好像是在过去5年中有自主两年就可以免税，我的经纪人算了说搞好不用交了，我算了是刚好错过。。。
另外，如果错过，就差不多错过半年。在出租的3年中我倒是有差不多半年没有租出去，这半年能用来抵吗？比如我说这半年我是自主，加起来就2自主了两年
谢谢！
有时候自住搬出来和房客住进去那段时间，可以打马虎眼都算到自住期间。第一个房客住进去以后就算出租房了，中间哪怕断租半年，你没有证据说你又住回去了（比如银行账单，驾照，工资单地址等等）。
这件事情怪你不注意。
但住区不好，房子也不是fannie mae freddie mac 什么approval的，估计不好卖
实际上IRS给你三年缓期卖房，防止你临时卖不掉。你这种情况没救了，即使你再住回去，出租的几年也要按比例交税。
A 1031 exchange is a real estate investing tool that allows investors to defer capital gains taxes on the sale of an investment property by reinvesting the proceeds into a similar property. It's also known as a "like-kind" or Starker exchange.
那我正好在别处买房，是否正好可以抵消了？那也不错啊
https://www.irs.gov/publications/p523?
Sale of your main home.
You may take the exclusion, whether maximum or partial, only on the sale of a home that is your principal residence, meaning your main home. An individual has only one main home at a time. If you own and live in just one home, then that property is your main home. If you own or live in more than one home, then you must apply a "facts and circumstances" test to determine which property is your main home. While the most important factor is where you spend the most time, other factors are relevant as well. They are listed below. The more of these factors that are true of a home, the more likely that it is your main home.
The address listed on your:
U.S. Postal Service address,
Voter Registration Card,
Federal and state tax returns, and
Driver's license or car registration.
The home is near:
Where you work,
Where you bank,
The residence of one or more family members, and
Recreational clubs or religious organizations of which you are a member.
Finally, the exclusion can apply to many different types of housing facilities. A single-family home, a condominium, a cooperative apartment, a mobile home, and a houseboat each may be a main home and therefore qualify for the exclusion.
户。反向操作就是先买后卖（Reverse 1031 Exchange)，比较复杂费用高。
1031公司，但mortgage company是不会贷款给1031公司的。