Inside the PDF (Free to Subscribers and Trial Subscribers)

Gain exclusion basics, page 1

Special considerations if you’re married, page 3

Special rule for unmarried surviving spouses, page 5

Beware of anti-recycling rule, page 5

When to “elect out” of the gain exclusion privilege, page 6

Take advantage of the prorated (reduced) gain exclusion loophole for “premature sales,” page 9

Premature sales due to employment change, page 10

Premature sale due to health reasons, page 11

Premature sale due to other unforeseen circumstances, page 12

Premature sales in other situations, page 13

Claim gain exclusion for home used partly for business or rental, page 13

Premature sale of property used for business or rental, page 15

Exclude gain from sales of land next to your residence, page 15

How to exclude gain in marriage and divorce situations, page 19

Sale during marriage, page 19

Sale before divorce, page 20

Sale in year of divorce or later, page 20

When the non-residence ex continues to own the home for years after divorce, page 21

Little-known non-excludable gain rule can mean unexpectedly higher taxes on a property converted into your principal residence, page 22

Tax planning implications of non-qualified use, page 25

Tax-saving double play: combine home sale with the 1031 exchange, page 27

Treatment of gain from relinquished property (your former principal residence), page 28

Basis in replacement property (new property received in exchange), page 28

Pay no income taxes ever, page 30

Converting former principal residence into rental property, page 31

Download the Report

To download your free special report, make sure you are logged in as either a subscriber or a trial subscriber. ... Log in to view full article.