{"version":"1.0","type":"card","id":"ded77d55-0ade-47dc-8bec-be0b692392b4","url":"https://stacklist.com/card/ded77d55-0ade-47dc-8bec-be0b692392b4","title":"IRS Topic 701: Sale of Your Home","source_url":"https://www.irs.gov/taxtopics/tc701","note":"The official IRS guidance on the $250,000/$500,000 capital gains exclusion for a primary residence sale, including the ownership and use tests. Essential reading for any Northeast Florida seller before they list.","image":{"url":"https://ucarecdn.com/868aa228-7ab7-405a-8d90-6974fe091195/","alt":"IRS Topic 701: Sale of Your Home","width":679,"height":452},"stack":{"id":"f62d6a2e-ec21-460f-9719-6232c65ae715","title":"Selling Your Home in Jacksonville, Florida: A Seller's Guide","url":"https://stacklist.com/c/home/stack/f62d6a2e-ec21-460f-9719-6232c65ae715"},"created_at":"2026-07-23T06:12:44.035Z","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/ded77d55-0ade-47dc-8bec-be0b692392b4.json","html":"https://stacklist.com/card/ded77d55-0ade-47dc-8bec-be0b692392b4","md":"/api/public/card/ded77d55-0ade-47dc-8bec-be0b692392b4.md","stack_json":"/api/public/stack/f62d6a2e-ec21-460f-9719-6232c65ae715.json"}}