Finance

A Pennsylvania homeowner who sells their primary residence may exclude from federal capital gains tax up to:

A$100,000 single / $200,000 married
B$250,000 single / $500,000 married✓ Correct
C$500,000 single / $1,000,000 married
DAll capital gains from a primary residence sale are tax-free

Explanation

Under IRC Section 121, homeowners who have owned and used their home as their primary residence for at least 2 of the 5 years preceding the sale can exclude up to $250,000 of capital gain if single, or up to $500,000 if married filing jointly. This is one of the most significant tax benefits of homeownership.

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