出售美國房產獲得的資本利得（Capital Gain），最高可以完全免繳聯邦所得稅！只要善用 IRS 的主自住宅免稅條款，就能省下巨額稅款！
美國自住宅免稅條款 3 大關鍵申報須知：
1. 免稅額度上限：
- 單身 / 夫妻分報：最高享 $250,000 美元 的資本利得免稅額。
夫妻合併申報：最高享 $500,000 美元 的資本利得免稅額！
2. 必須滿足「2/5 年居住與所有權測試」（Ownership & Use Tests）：
· 所有權測試（Ownership Test）：在出售前 5 年內，您（或配偶）必須擁有該房屋至少 2 年（24 個月）。
· 居住測試（Use Test）：在出售前 5 年內，該房屋必須是您的主要住所（Main Home）並實際居住滿 2 年（24 個月，可不連續）。
3. 申報限制與例外條款：
· 每 2 年只能使用一次美國自住宅免稅額。
· 若因工作變動、健康因素或不可抗力事件（如離婚、多胞胎等）被迫提前賣房，可申請按比例縮減（Pro-rated）的免稅額度！
美國註冊會計師 羅霞 提醒您，賣房前的產權持有方式、出租紀錄與居住天數證明都會影響免稅資格，建議提早規劃並保留相關單據！
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
(美稅服務有限公司 USTAX Service LLC)
A Must-Read for Home Buyers & Sellers! U.S. Primary Residence Tax Exclusion
Capital gains earned from selling a U.S. home can be completely exempt from federal income tax! By taking full advantage of the IRS Section 121 Primary Residence Exclusion, you can save a substantial amount on taxes!
3 Key Rules to Know About the U.S. Primary Residence Exclusion:
1. Maximum Exclusion Limits:
- Single / Married Filing Separately: Up to $250,000 USD in capital gains exclusion.
- Married Filing Jointly: Up to $500,000 USD in capital gains exclusion!
2. Must Pass the "2-out-of-5-Year Ownership & Use Tests":
- Ownership Test: During the 5-year period ending on the date of sale, you (or your spouse) must have owned the home for at least 2 years (24 months).
- Use Test: During the 5-year period ending on the date of sale, the home must have been used as your Main Home and lived in for at least 2 years (24 months, does not need to be continuous).
3. Filing Restrictions & Exceptions:
- You can only claim the primary residence exclusion once every 2 years.
- If you are forced to sell early due to a change in employment, health reasons, or unforeseeable events (such as divorce or multiple births), you may qualify for a prorated exclusion amount!
USCPA Luo Xia reminds you that property ownership structure, rental history, and proof of residency duration can all affect your eligibility for the tax exclusion. It is highly recommended to plan early and keep all relevant documentation!
If you have any questions or need 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)