你要为3／5的增值交税, 还要交的depreciation recapture.

logic

1. are you eligible for capital gain exemption

2 in 5 year primary residence rule satisfied, you are eligible.

2. how much capital gain is eligible for exemption? 

gain x (non-use days / total ownership) = non qualified gains. 

In your case, your 3 years rental years are non-use days, so your non-qualified gains are 3/5 x total gain. 

Your total tax is: 

3/5 x total gain  + 3/27.5 of structure value (recaptured depreciation ) 

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

 

所有跟帖： 

• 非常感谢你的详细解答呀！是，不是完全不交税，但是total ownership >> 5 年，qualified capital -燕无痕- ♀ (0 bytes) () 02/08/2019 postreply 17:16:57

• qualified capital gain 刚好到了免税上限。加上租金回报率太低所以在纠结。 -燕无痕- ♀ (0 bytes) () 02/08/2019 postreply 17:18:49

• 二年的增值就到了五十万？还是二十五万？ -柠檬椰子汁- ♂ (50 bytes) () 02/08/2019 postreply 17:24:18

• 总增值是在过去的10年里面的，所以不只是5年内的增值。 -燕无痕- ♀ (0 bytes) () 02/08/2019 postreply 17:29:20