From gains on the sale of a personal residence for at least 2 of the last 5 years before the sale can exclude income up to $500,000 of gain. In general, this excludion can be used only once every 2 year.没有收入上限要求。
如不住满两年,需要卖房的话,如果是出于employment-ralatedmove or health, divorce or separation,etc.原因卖房,也可享受这50万的gain免税.