需要換房子五年以上

除了這個限製，好像也不用把舊房子的年限算到免稅比例裏麵，總的來說是省了一些稅。

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

Eligibility Step 1—Automatic Disqualification

Determine whether any of the automatic disqualifications apply.

 

Your home sale isn’t eligible for the exclusion if ANY of the following are true.

• You acquired the property through a like-kind exchange (1031 exchange), during the past 5 years. See Pub. 544, Sales and Other Dispositions of Assets.

• You are subject to expatriate tax. For more information about expatriate tax, see chapter 4 of Pub. 519, U.S. Tax Guide for Aliens.

 

 

Like-kind/1031 exchange.

 

If you sold a home that you acquired in a like-kind exchange, then the following test applies.

You can’t claim the exclusion if:

1. Either (a) or (b) applies:

   1. You acquired your home in a like-kind exchange (also known as a section 1031 exchange), or

   2. Your basis in your home is determined by reference to a previous owner's basis, and that previous owner acquired the property in a like-kind exchange (for example, the owner acquired the home and then gave it to you); and

2. You sold the home within 5 years of the date your home was acquired in the like-kind exchange.