对的，是我(and probably lz''s CPA too)错了。感谢各位兄弟指出。
查过IRS pub 523了。出租房转自住要prorate，自住房转出租如果满足2/5就不需要。如下
Section B. Determine your non-qualified use gain. Complete this section only if the following apply: a) During the time you owned the property there were periods of non-qualified use when neither you nor your spouse (or your former spouse) used the property as your main residence; b) the periods of non-qualified use occurred after 2008; c) the periods of non-qualified use occurred before the last day the property was used as your or your spouse’s (or your former spouse) principal residence prior to the date of sale. Do not include any period of non-qualified use that occurred after the last day that you or your spouse (or former spouse) used the property as your principal residence during the 5-year period prior to the date of sale.*
Anotherfacet 发表于 2023-12-31 18:03
这个帖子是正解。
这是不对称的。
自主2年后出租3年卖掉不用 prorate。
出租3年后自住2年卖掉需要prorate。
Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.
If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test.
If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
这个帖子是正解。
这是不对称的。
自主2年后出租3年卖掉不用 prorate。
出租3年后自住2年卖掉需要prorate。
Prorating the exclusion only applies where the taxpayer used the residence for nonqualified purposes and then converts the property to a principal residence. The opposite is not true. If the residence was used as a principal residence first and then converted to nonqualified use, the taxpayer may potentially qualify for a full exclusion. The IRS doesn’t want people abusing the five-year rule with rentals that they move back into just before the sale. This creates two examples to consider.
If you live in your home for two years and then rent it out for two years before selling it, you qualify for the full exclusion amount due to meeting the use test by having lived in the home for two out of the last five years before the sale and meeting the ownership test.
If you rent out your property for two years and then move back in for two years before selling it, you must prorate your exclusion because the exception to periods of non-qualifying use only applies to portions of the five-year use test period that occur after the last date that the property is used as a principal residence [26 U.S.C. § 121(b)(5)(C)(ii)(I)].
lazykitty 发表于 2023-12-31 21:14
Yes 因为我家只有自住转出租的经验，所以我一开始想当然了。
1031买的出租房 短期内不能改自住房 好像有一年还是两年后才能改
而且由于这个一开始就是出租房 只能prorated
只有一开始就是自住房的才适用2/5 rule
你们能想到的漏洞 都早就被堵上了
你是不是傻 发表于 2023-12-31 15:02
Prorate is not the concern - you deferred tax. And that is why 1031 is powerful.
那麽你肯定要相信你掏了銀子問的會計師啊。我問了會計師，還掏了幾萬問了律師，和你的説法一樣啊。
linne 发表于 2023-12-31 18:56
你这几万块钱白花了 律师忽悠你啊
你这几万块钱白花了 律师忽悠你啊
你是不是傻 发表于 2023-12-31 21:54
看了前面討論，我的房子是2009 以前買的，所以律師是對的
较简单省心避税是买自己州的 municipal bonds ETF。没有联邦和州税。
前一阵子 10年 国债达到 5% 以上时，那些也达到 5%左右，如果考虑税收，相当于6.5-7% CD了。
现在10年国债跌到 3.9%左右，这些 ETF价格 也涨15%，还是有 4.x%左右的红利。相当于6%的利息。
我這個是工作上面跟我們公司那些律師團同事學的，人家都在做几億美金的交易，來搞我家的三瓜兩棗。
linne 发表于 2023-12-31 19:48
我没说人家要搞你。
我说他们不会负责的。
我没说人家要搞你。
我说他们不会负责的。
大衣被禁 发表于 2023-12-31 23:27
我說搞的意思，人家是 corporate lawyer 幫我寫合約需要負責任的，他説是他們律師間的常規，然後有問題就不關我事情了，我是法盲，本來也不會寫。他是我的好朋友，不至於要來弄我。反正隔行如隔山，我法盲，就這樣。我朋友也是在做關於錢的律師，還比較接近，所以這種是會寫的
非常感谢大家的意见。考虑了一下，如果扣除所有费用后净赚30万税率可能太高？我把这个transaction 分两步进行是否可行？
第一步，把这个房子卖给亲友持名的一间LLC，我的profit大概15万左右，capital gain报税15万。
第二步，LLC上market卖房，另一半15万profit属于LLC的盈利，按此报税。
这样是不是能省点税？
再买一个
到底了
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