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김진성 부동산(jimjeongkim8)
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Capital Gain Tax (Reporting Sale of Rental Property, 김진성 부동산 949-293-8041
04/20/2018 10:31
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IP 69.xx.xx.201



주택 판매시 생기는 이익금에 대한 세금을 잘 이해하시고 준비하시면 도움이 될 것입니다. 

더 궁금하신 내용은 언제든지 상의해 주십시요. 또 담당 회계사와 상담하셔도 좋습니다.  

If you sold this property for a profit and it was your primary residence for at least 2 of the last 5 years, you may qualify for the capital gains tax exclusion. This instruction will walk you through reporting this sale in the Turbo Tax program.

  These instructions do not take it into account, if you rented out part of your home while it was your primary home, or if you claimed a home office while it was your primary home. If either or both is your situation, these instructions will help. But they will not be definitive in their detailed guidance.

  Also, these instructions do not take into account for any depreciation you claimed prior to May 6, 1997. So I don’t know if these instructions will “fall apart” on you or not, if you have depreciation prior to May 6, 1997. 

  These instructions were written in accordance with the reporting criteria as specified in IRS Publication 523, which you can read at http://www.irs.gov/pub/irs-pdf/p523.pdf . There is a difference between Primary Home or Primary Residence, and Principle Place of Residence. For example, if you are active duty military presently stationed in Florida under PCS orders, and you are deployed to Afghanistan for 18 months (Deployment or TDY orders ? not PCS), then your principle place of residence will change. Your primary home or primary residence does not change.

To qualify for the exclusion, the requirements are:

 1 - Ownership Test:

 You must have owned the home for at least 730 days (2 years) of the last 730 days (2 years) prior to the closing date on the HUD-1 statement you received at the closing when you sold the property.

2 ? Use Test:

                You must have lived in the home as your primary home (not 2nd home or vacation home) for at least 730 days of the last 1826 days prior to the closing date on the HUD-1 closing statement you received at the closing when you sold it. The time it was your primary home does not have to be concurrent.

3 - During the 2-year period ending on the date of the sale, you did not exclude gain from your taxable income from the sale of another home.


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Capital Gain Tax (Reporting Sale of Rental Property, 김진성 부동산 949-293-8041