自住房的五十萬增值。

The primary residence exclusion on capital gain tax is 250K per person, 500K per couple. 

The taxable gain is calcuated by deducting sales price minus (the purchase price, the cost of purchase and the cost of sales (agent commission etc) and all cost invovled in improve the home (new roof, new kitchen etc)).  

You can rent out the home for 3 years after you moved out, if you sold the home before your move out date + 3 years, you can claim the whole amount of the exclusion.  However, if you sold your house after you moveout date + 3 years, you lose the exclusion completely.  But renting out 3 years won't save you any taxes.  You'll have the hassle of reporting 3 years of rental income and depreciation it just make things for complicated if you are not a landlord. 

1031 exchange won't work right now, because 1031 exchange is only for investment property, not primary residence.   

Your best course of action is sell the house now.  When you can't sell house for a good price, consider rent out for 1-2 years tops.  Again, renting won't save you any taxes. 

所有跟帖： 

• 超過50萬的增值部分就要交稅是吧？ -happymom- ♀ (0 bytes) () 11/29/2022 postreply 06:19:28

• Yes -檸檬椰子汁- ♂ (0 bytes) () 11/29/2022 postreply 06:50:22

• 按long term gain交稅 -andy99- ♂ (0 bytes) () 11/29/2022 postreply 06:56:56

• 請教：自住房買入自住9個月後 -jonjon- ♀ (162 bytes) () 11/29/2022 postreply 07:04:41

• you need valid reason to qualify for exception -檸檬椰子汁- ♂ (4264 bytes) () 11/29/2022 postreply 07:24:46

• 謝謝回複。我的情況是（1） -jonjon- ♀ (0 bytes) () 11/29/2022 postreply 07:40:27

• SOLVED: you have 2 years to sell -檸檬椰子汁- ♂ (4149 bytes) () 11/29/2022 postreply 07:50:05

• 是搬出之日開始算，二年之內 -jonjon- ♀ (109 bytes) () 11/29/2022 postreply 08:02:18

• 對，搬出後兩年以後多一天賣，不能免任何稅。 -檸檬椰子汁- ♂ (138 bytes) () 11/29/2022 postreply 08:07:09

• 多謝詳細的信息和建議，基本上有數了 -better.life- ♀ (0 bytes) () 11/29/2022 postreply 08:31:30