IRS Tax Forms  
Publication 519 2000 Tax Year

Gain From the Sale of Your Main Home

If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. If you are married and file a joint return, you may be able to exclude up to $500,000. For information on the requirements for this exclusion, see Publication 523.

Caution:

This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4.


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