你要為3／5的增值交稅, 還要交的depreciation recapture.

logic

1. are you eligible for capital gain exemption

2 in 5 year primary residence rule satisfied, you are eligible.

2. how much capital gain is eligible for exemption? 

gain x (non-use days / total ownership) = non qualified gains. 

In your case, your 3 years rental years are non-use days, so your non-qualified gains are 3/5 x total gain. 

Your total tax is: 

3/5 x total gain  + 3/27.5 of structure value (recaptured depreciation ) 

See more https://www.irs.gov/publications/p523

 

所有跟帖： 

• 非常感謝你的詳細解答呀！是，不是完全不交稅，但是total ownership >> 5 年，qualified capital -燕無痕- ♀ (0 bytes) () 02/08/2019 postreply 17:16:57

• qualified capital gain 剛好到了免稅上限。加上租金回報率太低所以在糾結。 -燕無痕- ♀ (0 bytes) () 02/08/2019 postreply 17:18:49

• 二年的增值就到了五十萬？還是二十五萬？ -檸檬椰子汁- ♂ (50 bytes) () 02/08/2019 postreply 17:24:18

• 總增值是在過去的10年裏麵的，所以不隻是5年內的增值。 -燕無痕- ♀ (0 bytes) () 02/08/2019 postreply 17:29:20