{"version":"1.0","type":"card","id":"98292358-815e-494b-bbc7-69f054fe0c1a","url":"https://stacklist.com/card/98292358-815e-494b-bbc7-69f054fe0c1a","title":"IRS — Home Sale Tax Exclusion (Topic 701)","source_url":"https://www.irs.gov/taxtopics/tc701","note":"The IRS home sale exclusion lets most primary residence sellers exclude a significant portion of their capital gain from federal taxes — but the rules around residency, timing, and previous exclusions are worth understanding before you close, not after. This is the official IRS explanation of how it works, and it's the resource Zach points sellers to before they talk to their accountant.\n","image":{"url":"https://ucarecdn.com/f4168651-13be-45fe-85b4-16680edf1274/","alt":"IRS — Home Sale Tax Exclusion (Topic 701)","width":3000,"height":2001},"stack":{"id":"3c5ae06d-cfa2-4491-b74b-3a8f0e320f36","title":"Selling Your Home in Northeast Florida and Camden County","url":"https://stacklist.com/stack/3c5ae06d-cfa2-4491-b74b-3a8f0e320f36"},"created_at":"2026-06-03T17:17:20.452Z","updated_at":null,"aco":{"summary":"Topic 701 covers the $250,000/$500,000 home sale tax exclusion available to homeowners who meet ownership and use tests within a 5-year period. The content explains eligibility requirements, reporting obligations, special suspensions for military/government service, and installment sale provisions.","tags":["home-sale","tax-exclusion","capital-gains","irs-publication","ownership-test","installment-sales"],"key_entities":[{"name":"home sale tax exclusion","type":"concept","confidence":0.95},{"name":"capital gains","type":"concept","confidence":0.95},{"name":"ownership test","type":"concept","confidence":0.9},{"name":"use test","type":"concept","confidence":0.9},{"name":"Form 1099-S","type":"technology","confidence":0.85},{"name":"Schedule D (Form 1040)","type":"technology","confidence":0.85},{"name":"Form 8949","type":"technology","confidence":0.85},{"name":"Publication 523","type":"technology","confidence":0.9},{"name":"IRS","type":"organization","confidence":0.95},{"name":"installment sales","type":"concept","confidence":0.85}],"classification":"reference","language":"en","confidence":0.85,"provenance":{"model":"claude-haiku-4-5","tool":"@stacklist/be@0.1.0","confidence":0.85,"timestamp":"2026-06-03T17:17:26.157Z"},"token_counts":{"approximate":793,"cl100k":677},"content_hash":"sha256:cc09d2a59a4ad443df45509a5ae8104ddfd936a66e38bc2695463891061e8f65","acp_version":"0.2","body_available":true,"body_tokens":793,"visibility":"public","agent_accessible":true,"status":"final"},"_links":{"self":"/api/public/card/98292358-815e-494b-bbc7-69f054fe0c1a.json","html":"https://stacklist.com/card/98292358-815e-494b-bbc7-69f054fe0c1a","md":"/api/public/card/98292358-815e-494b-bbc7-69f054fe0c1a.md","stack_json":"/api/public/stack/3c5ae06d-cfa2-4491-b74b-3a8f0e320f36.json"}}