下麵是詳細的信息。您的情況應該有25萬capital gain的豁免
For a qualifying primary residence, you can exclude up to $250,000 of capital gains from your income, or up to $500,000 if you are married and file a joint tax return
To claim the full exclusion, you must meet the following three tests in the five-year period ending on the date of the sale:
- Ownership Test: You must have owned the home for at least two years. For married couples filing jointly, only one spouse needs to meet this test.
- Use Test: You must have used the property as your primary residence for at least two years. Unlike the ownership test, each spouse in a joint-filing couple must meet this requirement. The two years do not have to be consecutive.
- Timing Test: You must not have excluded the gain from another home sale within the two-year period before this sale.