如果他们回上海住满2年再卖，是primary home。但

来源: nnong 于 2013-11-18 22:55:11 [] [博客] [旧帖] [给我悄悄话] 阅读数 : (764 bytes)

要看你住的2年是头两年还是最后两年，还是夹花住。2009年的新规定：§121(b)(5) requires gain to be recognized to the extent it is allocated to period of nonqualified use occurring after 2008. §121(b)(5)(C) defines the nonqualified use period, one rule is that nonqualified use period does not include any portion after the last date that the property was used as a principal residence during the 5-year testing period. But if there is any depreciation allowable, then you have to recap the depreciation as a §1250 gain which is subject to max. 25% capital gain tax rate. Please note 25% is just max. rate, it could be 0 or 15% depending on your taxable income braket.

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