信托就是一个皮包，你不把房子放进去，信托有什么用？

关于夫妻中一方拥有自住房，是否享受一个人还是两个人的免税额的问题，见IRS文件

 

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

Eligibility Step 2—Ownership

Determine whether you meet the ownership requirement.

 

If you owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of sale (date of the closing), you meet the ownership requirement. For a married couple filing jointly, only one spouse has to meet the ownership requirement.