Can I get a home sale exclusion if I lived there less than 2 years?

You may qualify for a partial (prorated) exclusion if your main reason for selling was a work-related move (a new workplace at least 50 miles farther), a health reason, or an unforeseeable event. The maximum exclusion is reduced to (months you qualified ÷ 24) × the full $250,000 / $500,000 amount. (Source: IRS Publication 523.)

How is the partial home sale exclusion calculated?

Take the shortest of: the months you owned the home, the months you used it as a main home, or the months since you last used the §121 exclusion. Divide that by 24, then multiply by the full exclusion ($250,000 single / $500,000 married). (Source: IRS Publication 523.)

Does this calculate state capital gains tax?

No. This estimate is federal only. Most states tax capital gains as ordinary income and rates vary widely; a few (such as Florida, Texas, and Washington for ordinary gains) have no state income tax. Check your state's rules separately. (Source: IRS Topic No. 409, federal scope.)

Is my data sent anywhere when I use this calculator?

No. All calculations run entirely in your browser using JavaScript. No sale price, basis, income, or other inputs are ever transmitted to any server.

What is the Partial Home Sale Exclusion (Job Move / Health) 2025?

Free 2025 partial home sale exclusion calculator. If you sell before 2 years because of a work-related move (≥50 miles), health, or an unforeseeable event, the §121 exclusion is prorated by the months you qualified divided by 24. Compute your reduced maximum exclusion and taxable gain instantly. Source: IRS Topic No. 701 & Publication 523 (§121 exclusion); IRS Topic No. 409 & Rev. Proc. 2024-40 (2025 long-term capital-gains thresholds); IRC §1411 (NIIT). Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

Partial Home Sale Exclusion (Job Move / Health) 2025

Name: Partial Home Sale Exclusion (Job Move / Health) 2025
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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Partial Home Sale Exclusion (2025)

If you sell your main home before meeting the 2-year test because of a work-related move (≥50 miles), a health reason, or an unforeseeable event, you can still claim a partial exclusion — prorated by (months you qualified ÷ 24) times the full $250,000 / $500,000 amount.

Enter your sale below to see the gain, how much the §121 exclusion covers, the taxable gain, and an estimate of the federal capital-gains tax and 3.8% NIIT. Everything runs in your browser — no data is transmitted.

Important: This is a federal estimate only. It does not compute state capital-gains tax, and it does not model depreciation recapture (unrecaptured §1250 gain, taxed up to 25%) if the home was ever a rental. Source: IRS Topic No. 701 & Publication 523 (§121 exclusion); IRS Topic No. 409 & Rev. Proc. 2024-40 (2025 long-term capital-gains thresholds); IRC §1411 (NIIT); figures for the 2025 tax year, data as of 2024-10-22. Rates and rules change; this is not tax or legal advice.