Housing Capital gains exclusion after transfer to trust?

Nov 09, 2009 1 Replies

How is the capital gain tax exclusion for residential housing effected by transfer of the property to a trust? E.g. bought house for $100K Y2000 (primary residence), transferred deed to trust in Y2008, property is sold in Y2009 (seller is trust) for $300K. How is the capital gains tax liability computed?


Grantor trust: No effect. Disregarded for tax purposes. You still get to exclude your entire $200k of profit.

If you did something else, we will need details on the type of trust you used.

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