Mark出租房

lazykitty 发表于 2023-12-31 21:14

这个帖子是正解。

这是不对称的。

自主2年后出租3年卖掉不用 prorate。

出租3年后自住2年卖掉需要prorate。

Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.

If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test.

If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].

谢谢 mark 一下

除了capital gain，不要忘了你往年报的所有折旧费也是要报税的

superanna 发表于 2023-12-30 22:04
不对啊，我最近刚跟CPA聊过啊，自住房的capital gain exemption (单身25万，夫妻50万）是在卖房这个时间点倒推5年里满足有两年自住，就可以满足这25/50万的capital gain exemption，所以出租房搬回去住两年卖是可行的啊！要是我理解错了，麻烦告诉我哪里不对，多谢。

你是对的

yoyoandme 发表于 2023-12-30 10:34

能不能搬去住两年，卖得时候就可以当自住房了

胡说，只抵2年的税，不懂装懂误人子弟

dapingguo1234 发表于 2023-12-31 09:14

遗产不是也要交税吗

如果你能有超过13.6米的遗产，再操心交税的问题吧

那长远计划， 是不是可以1031 换成自己想住的房子， 然后出租两年， 变自住， 之后只要头两年需要交税。住的越久越划算。

这个很耗年头， 很多出租房的， 只能留给孩子了？ 遗产税也挺高的吧？

snow-fox 发表于 2023-12-31 19:49

。。。。。。