영주권자 한국부동산 처분후 입국시 세금 - ASK미국

j**s**** 님 답변 답변일 1/24/2017 6:41:28 PM

SALE OF A PRINCIPAL RESIDENCE
Sales of Principal Residence(Sec. 121, Excluded Gain)
①매각 전 5년의 기간동안 최소 2년 이상을 소유하고 거주한 주택에 적용 (MFJ:$500,000까지)

양도가액-(양도비용+주택의 원가+양도소득공제) = Capital Gain

②사업이나 임대에 사용하던 주택은 1997.6월부터 이후의 감가상각비만큼은 과세이익이 된다.
③Ownership test나 Use test 충족 못해도 다음 경우는 예외인정
직장변동, 건강, 불가항력(수용 등)

** SALE OF PRINCIPAL RESIDENCE

Loss – Loss is not deductible and it has no effect on new house bought.

Gain – Gain on sale of houses is computed on Form 2119 and taxed as capital gain at Schedule D.

Gain Computation
Sales Price
(Selling Expense) Sales commission, advertising, title policy fee, state transfer tax.
Adjusted Sales Price attorney fee, etc
Amount Realized

(House Basis)
Gain Realized

($250,000) Effective after 5/6/1997, taxpayer may exclude gain up to $250,000 of realized gain of the sale ($500,000 if joint), and this exclusion can be used only once every two years. In order to take this exclusion, it must have been owned and used by the taxpayer as the principal residence of the taxpayer for a minimum of 2 out of 5 years. Taxpayer does not have to buy a new house in order to take this exclusion.

Gain Recognized

WITH US Tax & Co 서울
김종갑 (Kevin) 미국세무사, EA
Cel : 010-4080-0321 jstax82@naver.com
www.withustax.com

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