美國售房後如何報稅?
在美國，出售房產往往涉及一筆可觀的資本利得稅（Capital Gains Tax）。然而，為了減輕屋主的負擔，美國國稅局（IRS）提供了一項極具吸引力的優惠——自住房屋銷售減免額。
一、 什麼是「自住房屋銷售減免額」？
當您出售房產獲利時，該利潤（賣價扣除成本）需申報為資本利得。自住房屋銷售減免額允許納稅人從其利潤中扣除一定金額，而無需繳納所得稅：
- 個人申報者： 獲利中的 $250,000 內免稅。
- 夫妻聯合申報者： 獲利中的 $50,000 內免稅。
二、 適用資格：5年內的「2年」規則
要獲得此項免稅資格，屋主必須在出售房產前的 5 年期間內，同時滿足以下兩項測試：
- 所有權測試 (Ownership Test)
屋主在售房前的 5 年內，必須持有該房產累計至少 2 年。如果是夫妻聯合申報，只要配偶其中一人符合所有權測試即可。
- 居住測試 (Use Test)
在過去 5 年中，您必須將該房屋作為主要住所居住累計至少 2 年（730天或24個月）。注意：這 2 年不需要是連續的，只要在 5 年期限內累計達標即可。
美國註冊會計師 羅霞 提醒您，如果您有美國房產出售計畫，或是涉及跨境資產配置，建議提早與專業的美國稅務專家聯繫，以確保合規並將稅務效益最大化。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師 羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
How to report the sale of a home on US taxes?
In the U.S., selling real estate often comes with a significant Capital Gains Tax. To help homeowners, the IRS provides an appealing tax break known as the home sale exclusion.
IRS-CI has launched two major new initiatives:
I. What is the "Home Sale Exclusion"?
When you sell a property for a profit, the gain (the sales price minus the cost basis) must be reported as a capital gain. The home sale exclusion allows taxpayers to exclude a specific amount of that profit from their income, making it tax-free:
◆ Single filers: Up to $250,000 of the gain is tax-exempt.
◆ Married filing jointly: Up to $500,000 of the gain is tax-exempt.
II. Eligibility: The "2-out-of-5-Year" Rule
To qualify for this exclusion, the homeowner must meet both of the following tests within the five-year period leading up to the sale:
◆ Ownership Test
The homeowner must have owned the property for at least two years during the five-year period ending on the date of the sale. For those married filing jointly, only one spouse needs to meet the ownership test to qualify.
◆ Use Test
You must have used the home as your principal residence for at least two years (730 days or 24 months) during the five-year period ending on the date of the sale. Note: The two years of residence do not need to be continuous, as long as the cumulative time meets the requirement within the five-year window.
USCPA Luo Xia reminds If you have plans to sell real estate in the U.S. or are involved in cross-border asset allocation, it is recommended to contact a professional U.S. tax expert early on. This ensures compliance while maximizing your tax benefits.
If you have any questions or need any further help,
please contact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAX Service LLC)