關於夫妻中一方擁有自住房，是否享受一個人還是兩個人的免稅額的問題，見IRS文件
https://www.irs.gov/publications/p523
Eligibility Step 2—Ownership
Determine whether you meet the ownership requirement.
If you owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of sale (date of the closing), you meet the ownership requirement. For a married couple filing jointly, only one spouse has to meet the ownership requirement.
