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April 9, 2020

Primary residence exclusion for married couple

  • April 9, 2020
  • 0 replies
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Sold 2 houses in 2019.

For work reasons, each spouse lived in a separate primary residence in California.  They moved out of state and sold both houses in 2019.

House 1 lived in by husband was owned pre-marriage and owned in his separate trust. 

House 2 lived in by wife was inherited by husband during marriage, but owned in his separate trust. 

I have support for each spouse being able to take their $250K exclusion for their primary residence, but I am not sure that wife can take hers given that she did not own the house.  What do you think?

Thank you.

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