prorata

ownership period = 6+10+2 = 18 years

non-use period = 10 years.

The non-qualified gain is (total gain x 10/18).  

and for primary residence portion total gain x 8/18, 500K can be excluded from it. 

 

So your taxable gain = total gain x 10/18  (if total gain x 8/18 < 500K) 

or                                  total gain x 10/18 + (total gain x 8/18 - 500K) 

所有跟帖： 

• 柠檬，如果一个出纯租房很久了 -north168- ♂ (124 bytes) () 09/15/2022 postreply 08:08:09

• Better wait -柠檬椰子汁- ♂ (766 bytes) () 09/15/2022 postreply 09:33:46

• Thanks a lot -north168- ♂ (0 bytes) () 09/15/2022 postreply 10:05:03

• 多谢柠檬，解释得太清楚了。如果我不搬回去住，就是自住房6年然后出租10年，有6/16的免税额吗？多谢 -小地主001- ♂ (0 bytes) () 09/15/2022 postreply 10:41:29

• 无法免税。卖前五年内没住满两年 -惨白的天使- ♂ (0 bytes) () 09/15/2022 postreply 17:59:43

• 檸檬， 你講的這些論點都能列出依據來嗎 -MYTA- ♀ (0 bytes) () 09/15/2022 postreply 17:41:01