홈
김영산 님 답변
[주택/부동산]
답변일
1/8/2024 6:08:12 PM
https://www.law.cornell.edu/uscode/text/26/121
[26 U.S. Code § 121 - Exclusion of gain from sale of principal residence
(3)Application to only 1 sale or exchange every 2 years
Subsection (a) shall not apply to any sale or exchange by the taxpayer if, during the 2-year period ending on the date of such sale or exchange, there was any other sale or exchange by the taxpayer to which subsection (a) applied.]
'2022년 5월에 주 거지지의 집을 매각후 소득 공제 받음' 의 경우:
2년 이후에 해당 조항이 적용될 수 있으며 . . .
2년 이후에 해당 조항이 적용될 수 있으며 . . .
2년 이후에 다른 집을 판매하기전 5년 이내에 2년이상 보유하고 또한 2년이상 주 거주지 principal residence (동 시간대에 "주 거주지"는 오직 '한 집'이 되며) 로서 살았으면 해당 조항의 혜택을 받을 수 있으나 . . .
(5) Exclusion of gain allocated to nonqualified use
[The new provision enacted by the Housing Assistance Tax Act provides that gain allocated to periods of nonqualified use are not eligible for the I.R.C. Section 121 exclusion.
The “nonqualified use” is the period that the dwelling was not used by the taxpayer or the taxpayer’s spouse as a principal residence.
Thus, the new requirement requires the recognition of gain from sale in an amount equal to the portion of time the house was not used as a principal residence compared to the total period the taxpayer owned the property.]
The “nonqualified use” is the period that the dwelling was not used by the taxpayer or the taxpayer’s spouse as a principal residence.
Thus, the new requirement requires the recognition of gain from sale in an amount equal to the portion of time the house was not used as a principal residence compared to the total period the taxpayer owned the property.]
부동산 양도 소득세 면제 혜택 규정이 좀 복잡해 졌습니다.
담당 CPA/EA 와 면담하시기를 권합니다.
