老太報稅用那個地址？用那個地址報稅， 代表是不是可享受賣房的免稅。好可惜， 配偶走後， 沒在2年內賣了房子。
As a surviving spouse, you can still claim the full $500,000 home sale exclusion on capital gains if you sell the home within two years of your husband's death and meet other specific requirements. After this two-year window, the exclusion amount generally drops to the single-filer limit of $250,000.
Eligibility Requirements
To qualify for the $500,000 exclusion, you must meet the following conditions when the home is sold:
- Timing of Sale: The sale must occur no later than two years after the date of your spouse's death.
- Remarriage Status: You must not have remarried at the time of the sale.
- Ownership and Use Tests: Immediately before your spouse's death, you and your spouse must have met the following tests for at least two of the previous five years:
- Ownership Test: At least one spouse must have owned the home for at least 24 months.
- Use Test: Both you and your spouse must have lived in the home as your principal residence for at least 24 months. (Time spent by your late spouse counts toward this requirement for you).
- Prior Exclusion Use: Neither you nor your late spouse excluded gain from the sale of another home within the two-year period ending on the date of the current sale.
Additional Tax Considerations
- Step-Up in Basis: When your spouse died, the tax "basis" of the home was likely adjusted (stepped up) to its fair market value at the time of their death. This significantly reduces the total capital gain that might be subject to tax, even before applying the exclusion.
- Documentation: Keep records of any major home improvements, as these costs can increase your cost basis and further reduce your taxable gain.
- Filing Status: You may be able to file as "Married Filing Jointly" for the year your spouse died, and then use the "Qualifying Widow(er)" status for the following two years, depending on your circumstances.
Because these tax rules can be complex and timing is crucial, you should consult with a tax advisor or estate planning attorney to ensure you maximize your tax savings and understand your specific situation. You can also find detailed information in IRS Publication 523, Selling Your Home.
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