如果你在过去的5年内,在盖房子住的少于24个月,那么你的Gain 就必须在income tax 里保税。 但是有特例:
Exceptions to the 2 out of 5 Year Rule
If you lived in your home less than 24 months, you may be able to exclude a portion of the gain. Exceptions are allowed if you sold your house because the location of your job changed, because of health concerns, or for some other unforeseen circumstance.