{"version":"1.0","type":"card","id":"c6bf83d8-94e4-44c2-a7ae-26e59ded3cf3","url":"https://stacklist.com/card/c6bf83d8-94e4-44c2-a7ae-26e59ded3cf3","title":"Topic No. 701: Sale of Your Home","source_url":"https://www.irs.gov/taxtopics/tc701","note":"The official federal explanation of the $250,000/$500,000 capital gains exclusion on a primary residence sale, including the ownership and use tests sellers need to meet.","image":{"url":"https://ucarecdn.com/3e3cb8ec-58fb-4a6e-b5f2-2ed1648b60db/","alt":"Topic No. 701: Sale of Your Home","width":1500,"height":1000},"stack":{"id":"06251a13-e02c-4991-8cf0-e577dbf6880e","title":"What's Your Home Worth? Valuation & Selling Readiness","url":"https://stacklist.com/c/finance/stack/06251a13-e02c-4991-8cf0-e577dbf6880e"},"created_at":"2026-08-05T08:35:51.055Z","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/c6bf83d8-94e4-44c2-a7ae-26e59ded3cf3.json","html":"https://stacklist.com/card/c6bf83d8-94e4-44c2-a7ae-26e59ded3cf3","md":"/api/public/card/c6bf83d8-94e4-44c2-a7ae-26e59ded3cf3.md","stack_json":"/api/public/stack/06251a13-e02c-4991-8cf0-e577dbf6880e.json"}}