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.
