lazykitty
钱的问题 —— 卖投资房可以怎样合法避税呢？
19502
106
2023-12-31 21:10:21
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
正解
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)].
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)].
到底了
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