1031吧，你这税可不光30w，还有之前depreciation的recap，一共少说40w，20%到25%税率，要交8-10万

一起算的，只是看你最后哪种多而已。

还有加州州税不分short和long term，全部按照short交

从这点讲投资股票比投资房好。

股票你可以每年一点一点的处理掉，或者压根不处理直接留给子女。还可以在低点做loss harvest ，攒很多capital loss。比房产灵活。

对州政府还要剥一层皮的加州人民来讲，处理出租房基本只有遗产一条路，或者让子女入住。加上depreciation 那些你原先没交的税这时候也要补上，还有卖房的时候的agent fee, 和长期出租后上市前必要的维修费用，所以出租房不能只看当前市值，很多钱其实拿不到手，最后能拿到升值的60%差不多了。

自己google比到这里道听途说有用。

The two-out-of-five-year rule states that an owner must have owned the property that is being sold for at least two years (24 months) in the five years prior to the sale. The owner must have also used the home as their primary residence for at least 730 days, which is 24 months or two years, in the five years right before the closing date of the home's sale. In both instances, the two years don't have to be consecutive.

把gain投入opportunity zone。先延税，若干年后，免税。

人家自住房是豪宅，出租房是小黑屋，你叫lz 出租豪宅自己住小黑屋？

1031 Exchange可以换成international properties么？有没有人知道？ 可以的话 去买个欧洲vacation apartment？