"只是出租屋过去作为depreciation部分不能避税" 这是什么意思？只是自住的这两年不能算depreciation，是吧？

Generally, the law allows an annual depreciation deduction on your rental property and you must reduce the basis of the property by the amount of your depreciation deductions.

我的理解是要用depreciation来降低卖出房屋的成本，由此capital gain会增加, 这样这部分可能会交税。

比如，买入房屋30万，卖出80万，夫妻共同房产可以免交50万的增值税，所以这个房子的卖出增值50万是不要交税的。

但是如果其中三年出租每年有1万depreciation, 那么成本降低为27万，增值变为53万，那么超过50万额度的3万是要交税的。不知道这样的理解是否正确。还望抛砖引玉，请有税法经验的mm来帮忙解惑。多谢！

3万要交税，按 ordinary income， tax rate up to 25%,

有出租屋 变回的自住房，25w/50w 的capital gain免税，按出租年数和自住年数的比例 来计算增值的免税额。 和单纯自住房的capital gain 免税 是不一样的。

谢谢回复和补充。查到这片详细说明了如何“按出租年数和自住年数的比例 来计算增值的免税额” 仅供大家参考。

https://smartasset.com/taxes/converting-rental-property-to-primary-residence

An update to the tax code applies to properties acquired after 2009. Specifically, the 121 exclusion shrinks according to how many years you rented out the property versus treating it as your primary residence. 

For example, say you buy a rental property in 2017 and rent it out for three years. Then, you convert the property to your primary residence. You live in the property for five years, resulting in a seven-year holding period in total (two years renting out plus five years as your primary residence). The two rental years create a long-term capital gains allocation in the following way: you’ll owe 2/7ths of the capital gains taxes you incur and can exclude 5/7ths from taxation. 

这样说来2009年之前买的房子就没有这个限制。

mark 看一下