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两年拥有权和使用的规定

1. 你必须将此地产作为"主要住址 Principle Residence"拥有和使用至少两年.  you must own and occupy the home as your principal residence for at least two years before you sell it.

2. 拥有和使用至少两年不需要同时发生, 只要在卖房前5年各自满足即可.  Ownership and use of the home don’t need to occur at the same time. As long as you have at least two years of ownership and two years of use during the five years before you sell the home, the ownership and use can occur at different times.

3. 对租用该地产继而购买的租户, 购买前的租用期也算作"使用期".  For renters who purchase their rental apartments or rental homes. The time that a purchaser lives in the home as a renter counts as use of the home for purposes of the exclusion, even though the renter didn't own the home at the time.

4. 卖该地产时, 你不需要当时住在该地产以符合此规定.  换句话说, 你可以搬离"主要住址 Principle Residence", 出租最多三年时间并在到期前卖出, 仍符合免税要求.  You may rent out your home for

   up to three years prior to the sale and still qualify for the exclusion.    

5. 在卖房前5年, 该地产必须有两年是你和你配偶居住的"主要住址 Principle Residence" (允许短期旅行, 但长期在外,不算做使用).  任何时候, 你只能有一个"主要住址 Principle Residence".

6. 你如果拥有升值的其他房产, 必须将其作为"主要住址 Principle Residence" 两年, 才可以免税.

7. $500,000免税, 还要求:

• 结婚并联合报税 married and filing jointly

• 其中一人满足"拥有权" Either you or your spouse meets the ownership test

• 两人满足"使用期" Both you and your spouse meet the use test, and

• 前两年双方没有使用此免税规定 In previous 2-year period, neither you or your spouse excluded gain from the sale of another home.

• 如果不符合以上要求, 夫妻单独计算, 一方最多有$250,000的盈利免税

• 一配偶死亡后, 两年内卖房, 还可以拿到$500,000的盈利免税

  
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