(days of primary residence) / (days of ownership)

回答: 这好像是旧规定。水软橹声柔2016-03-17 08:25:58

1. eligible for capital gain exemption:  2 years of primary residence in the past 5 years of ownership.

Example A:  owned 2006-2015 (10), primary residence (2006-2007) (2); rented or second home 2008-2013 (6), primary residence (2014-2015) (2), you are eligible for capital gain exemption

But you might not be eligible for all of the gains, because: 

2.  How much capital gains are exempted: 

gains x (prmary residence) / ownership = exempted gains. 

same example:  

Your exepmted gains= 4/10 of the total gains 

You need to pay CGT on 6/10 of the gains. 

 

所有跟帖: 

好像是2009年起开始算出租年限。 -水软橹声柔- 给 水软橹声柔 发送悄悄话 (192 bytes) () 03/17/2016 postreply 10:23:29

这可是当头一棒!正作美梦明年卖房呢,是09年改的吗? -IEbird- 给 IEbird 发送悄悄话 (0 bytes) () 03/17/2016 postreply 17:11:26

https://www.irs.gov/publications/p523/ar02.html#en_US_2015_publi -水软橹声柔- 给 水软橹声柔 发送悄悄话 (10335 bytes) () 03/18/2016 postreply 10:26:08

2009后就必须5年以前二年可以国会要阻止有人通过这些挣钱 -yourolddad- 给 yourolddad 发送悄悄话 (0 bytes) () 03/17/2016 postreply 19:35:51

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