Asked by J

Jason and Julie are married and will file a joint return. They purchased their first home in 2019. The home served as their primary residence until June 2024, when they sold the home. They had a long-term capital gain of $575,000. Jason and Julie meet the ownership and use tests. How much of the long-term gain can they exclude from income on their return?
$0
$250,000
$500,000
$575,000

All Answers 1

Answered by GPT-5 mini AI
$500,000.

As a married couple filing jointly who meet the ownership and use tests (owned and used the home as their main residence for at least 2 of the 5 years before the sale), they can exclude up to $500,000 of gain under IRC §121. With a $575,000 gain, $500,000 is excluded and $75,000 remains taxable.