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https://www.irs.gov/publications/p523 < - - - - 찬찬히 읽어보시고 . . .
"Business or Rental Use of Home
If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion,
you may still qualify for a reduced exclusion.
If you fail to meet the ownership and use tests, or if you used a portion of your home for business or rental purposes during your ownership, this type of usage may affect your gain or loss calculations. . . .
Space that was once used for business or rental purposes may be considered as residence space at the time of sale . . . if ALL of the following are true.
-You weren’t using the space for business or rental at the time you sold the property,
-You didn’t earn any business or rental income from the space in the year you sold your home,
-You used the space as residence space for 2 years out of the 5 years leading up to the sale.
If your space is considered as residence space at the time of the sale, then your former business usage DOESN’T affect your gain/loss calculations, unless you took or were allowed to take depreciation for use of your home for business or rental purposes."
여러 CPA/EA 들과 자세한 상담을 하실 것을 권합니다.
