美國自住房屋稅務優惠是什麼?
當您出售美國房屋或是房地產時，您會有可能的資本利得或損失，如果您售價高於當初買房的價格，您就必須要向美國國稅局IRS申報因房屋增值而需要繳的資本利得稅，但好消息是您可以使用自住房屋稅務優惠來抵扣。
美國自住房屋稅務優惠是一項IRS稅務優惠，可讓屋主將出售美國房屋的部分或全部資本收益免除。如果您符合以下自住條件測試，就可以抵扣金額高達 250,000 美元的稅收收益。
如果您是夫妻聯合申報，並且與配偶雙方都符合條件，則抵扣金額可高達 500,000 美元。
欲使用美國自住房屋稅務優惠，您必須同時符合以下兩項自住條件測試：
- 在過去5年中，您擁有這所房子至少2年
- 在過去5年中，您至少有2年將該房屋用作您的主要住所
美國註冊會計師 羅霞 提醒您，房屋用作您的主要住所2年，不需要連續住2年的時間，
只要在過去5年中居住時間加起來達到2年，您即有資格滿足主要住所的要求。
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)
What is US Home Sale Exclusion?
When you sell a house or real estate, you will have a capital gain or loss. If the price of selling is higher than buying, you should report the capital gain to the IRS for the increased value of your house. Fortunately, you can use the home sale exclusion to deduct your capital gain.
Home Sale Exclusion is an IRS tax benefit that allows homeowners to exclude a part of or all the capital gains from your income of home selling. If you meet the ownership and use tests, you can exclude the capital gain up to $250,000. If you and your spouse are both qualified, you can exclude up to $500,000 on a joint return.
To claim the home sale exclusion, you need to meet both of the following ownership and use tests.
- You have owned the house for at least 2 of the past 5 years.
- You have lived in the house as your main home for at least 2 of the past 5 years.
USCPA Luo Xia reminds you that to live in the house as your main home for 2 years, it doesn’t have to be 2 continuous years. You are still qualified if the time period aggregates at least two years of the past 5 years.
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)