Capital gains tax?

In the past, you only had to report 40 percent of your gain on a real estate property if owned for a year are more. What’s the current rule?

Slickterp2020-10-20T11:30:46Z

No federal gains tax on profit under $250K on your residence ($500K if MFJ) so long as you lived in it 2 of the last 5 years.

A Hunch2020-10-19T22:51:30Z

The Tax Reform Law of 1986 created the distinction between long term and short term capital gains.  This eliminated any exclusion for a certain percentage of capital gains held more than 1 year and created the two tier capital gains rate we have today.

If you are saying that the exclusion was 40% in 1980 (based on another question) you are slightly better off today.  Thus, you paid 28% on 60% of the gain.

current:
long terms capital gains = 15%
short terms capital gains = ordinary income

$100000 in capital gains
In 1980, you would have paid $16800 in capital gains
In 2020, you would pay $15000 in capital gains.

If you have resided in the property as your primary residence, for 2 out of the last 5 years, there is a $250,000 exemption ($500K married).  You can take advantage of this once every 2 years.