depreciation recap != capital gain

来源: 柠檬椰子汁 于 2025-08-20 10:03:20 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (331 bytes)

depreciation recapture is not capital gain, not subject to primary residence capital gain exclusion. 

Yes, you will have 250 K primary residence capital gain exclusion applied to your capital gain, which is the price sold - price bought by the original gift giver (plus all costs incurred and improved)

所有跟帖： 

• Thanks. 看来孩子还得pay tax on depreciation recapture. -zeroonetwo3- ♂ 给 zeroonetwo3 发送悄悄话 (0 bytes) () 08/20/2025 postreply 10:34:54

• 柠檬，我离开后孩子inherite出租房，是否step-up连depreciation recapture都没了？ -slow_quick- ♂ 给 slow_quick 发送悄悄话 slow_quick 的博客首页 (0 bytes) () 08/20/2025 postreply 11:20:54

• 很多美国人都在做这个， -lovecat08- ♀ 给 lovecat08 发送悄悄话 lovecat08 的博客首页 (0 bytes) () 08/20/2025 postreply 12:40:09

• 死后继承一笔勾销 -柠檬椰子汁- ♂ 给 柠檬椰子汁 发送悄悄话 柠檬椰子汁 的博客首页 (0 bytes) () 08/20/2025 postreply 13:47:46

• 多谢！ -slow_quick- ♂ 给 slow_quick 发送悄悄话 slow_quick 的博客首页 (0 bytes) () 08/20/2025 postreply 14:06:10

• 从来没死过，没经验:) -slow_quick- ♂ 给 slow_quick 发送悄悄话 slow_quick 的博客首页 (0 bytes) () 08/20/2025 postreply 14:07:38

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