2016-2018 空著沒有自住，是non－qualifying

來源: 於 2018-04-05 07:46:37 [博客] [舊帖] [給我悄悄話] 本文已被閱讀：次

2016-2018  second home,  nonqualified use = 2 years

2018-2020 primary residence, qualified use = 2 years

2020 sale

Total ownership = 4 years.

non-qualified gain = nonqualifed use / total ownership = 2/4 x gain 

excluded gain  = gain - non-qualified gain