Home Sale Exemption
Under current US tax laws, there is a provision called the Home Sale exemption, also known as the capital gains exclusion, which allows homeowners to exclude a portion of the capital gains from the sale of their primary residence from their taxable income. However, this exemption generally does not apply to vacation homes or second homes. The Home Sale exemption is typically available to individuals who have owned and used their primary residence as their main home for at least two out of the five years preceding the sale. The maximum exclusion amount is $250,000 for single taxpayers and $500,000 for married couples filing jointly. If you sell a vacation home or second home, then the capital gains from the sale will generally be subject to taxation. The specific tax treatment will depend on various factors, such as the length of time you owned the property and whether it was rented out during that period