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아내님이 2010-12-28 21:05:34에 쓰신글
>남편과 같이 1999년에 $400,000 주고 집을 샀습니다. 
>그 후 2005년에 남편이 돌아가셨고 2010년 3월에 $750,000 에 팔았습니다. 
>
>일인당 $250,000은 세금을 안내니까 $650,000까지는 괜찮은데
>나머지 $100,000에 대해서는 세금을 내야 하나요? 
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" 일인당 $250,000은 세금을 안내니까 $650,000까지는 괜찮은데  나머지 $100,000에 대해서는 세금을 내야 하나요?"---> No, you do not patyany long term capital gain tax to the IRS; you can exclude up to $500,000 in profit from the sale of a main home ($500,000 as a married couple) as long as you have owned the home and lived in the home for a minimum of two years. Those two years do not need to be consecutive. In the 5 years prior to the sale of the house, you need to have lived in the house for at least 24 months in that 5-year period. In other words, the home must have been your principal residence.As your LTCG , $350,000< $500,000, No capital gain tax. as at least one of you held the title of the principal residence for at least 2 of the 5 years before its sale, Internal Revenue Code 121 allows you to claim up to $500,000 principal residence sale tax exemption. But this is possible if you have filed a joined tax return with your late whusband in the year in which he died. I guess you did.