Case 1: 父亲12年前买了一栋房,一直用来自住,当时的成交价是16万7千。12年后,三月父亲将房转卖给儿子,转让价是13万5千。七月儿子将房上市,很快以15万5千卖出.在过户时,侓师给儿子一个表格,交代他要交增值税。(儿子拥有这个房才4个月,买价13万7千,卖价15万5)。
Case 2: 一对夫妻一年半前购买了一栋银行的房,自住,22万左右,一年半后,以24万5千卖出,过户,在过户时也同样的拿到一份交增值税的表格。
这两个要交增值税的事例,都是因为忽略了一个很重要的时间方面的细节,美国政府有规定:从卖房过户的那天倒着往回数五年,在过去的五年内,可以证明只要有其中的两年是用来自住的(2-out-of-5 year rule to exclude your profits each time you sell or exchange your main home)房主是一个人的,增值在25万以内,(例如:买价10万,卖出35万以下,差价25万以下),房主是两个人,增值在50万以内,(例如:买价10万,卖出65万以下,差价50万以下)都可免交增值税。
两个Case 的卖家都没住够两年。
Case 1,父亲本来是过一下户给儿子后再卖房,事先没想那么多关于税的事,结果第一次卖是个赔,接着又要交税。
Wrong. 1) 1031 Exchange rule does not cover owner occupied property. 2) Even 1031 Exchange rule covers investment property, the capital gain is allowed to be deferred to the property purchased which is located within 45 days and closed within 180 days from the close of escrow (COE) of the property sold. 3) above mentioned 2) means the capital gain deferred reduced the BASIS of the newly purchased property, and owner will have to pay capital gain, including "old gain" and "new gain", in its future sale. Home owner should study difference between "exemption" and "defer", otherwise will make a wrong decision.
从卖房过户的那天倒着往回数五年,在过去的五年内,可以证明只要有其中的两年是用来自住的(2-out-of-5 year rule to exclude your profits each time you sell or exchange your main home)房主是一个人的,增值在25万以内,(例如:买价10万,卖出35万以下,差价25万以下),房主是两个人,增值在50万以内,(例如:买价10万,卖出65万以下,差价50万以下)都可免交增值税。
Case 1 在过去5年中, 他爸曾是房主, 后来他又是房主, 加起来不是两个人吗? (各自配偶情况不明,也可能多于两个人)。怎么还缴税?