你要为3／5的增值交税, 还要交的depreciation recapture.

来源: 柠檬椰子汁 于 2019-02-08 16:58:28 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (768 bytes)
回答: 关于卖房想听听大家意见 由 燕无痕 于 2019-02-08 16:35:42

logic

1. are you eligible for capital gain exemption

2 in 5 year primary residence rule satisfied, you are eligible.

2. how much capital gain is eligible for exemption? 

gain x (non-use days / total ownership) = non qualified gains. 

In your case, your 3 years rental years are non-use days, so your non-qualified gains are 3/5 x total gain. 

Your total tax is: 

3/5 x total gain  + 3/27.5 of structure value (recaptured depreciation ) 

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

 

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