自己google比到这里道听途说有用。

The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive.

Anotherfacet 发表于 2023-12-30 22:10

读法案要读全 不能只读一段

你就是典型的

First 1031 buy the house you want to live in

then convert to primary immediately

simple like that!

vsfan 发表于 2023-12-31 10:32

1031买的出租房 短期内不能改自住房 好像有一年还是两年后才能改

而且由于这个一开始就是出租房 只能prorated

只有一开始就是自住房的才适用2/5 rule

你们能想到的漏洞 都早就被堵上了

那麽你肯定要相信你掏了銀子問的會計師啊。我問了會計師，還掏了幾萬問了律師，和你的説法一樣啊。

linne 发表于 2023-12-31 18:56

你这几万块钱白花了 律师忽悠你啊