房产入信托后还能享有资本利得免税吗？Will Transferring My Home into a Trust Affect the Capital Gain Exclusion?

很多客户在把自住房或投资房放入信托时，都会问：“把房子放进信托，卖掉的时候还能不能用那 25 万（单身）或 50 万（夫妻联合申报）的增值税免税额度？”

This is a very common question: “If I put my home into a trust, can I still use the $250,000 (single) / $500,000 (married filing jointly) exclusion on capital gains when I sell?”

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问题解析 Issue Analysis

关键不在于“房子放不放进信托”，而在于信托在税法上的属性以及信托文件当初是如何被设计和起草的。

The crucial issue is not simply whether the house is in a trust, but the tax characterization of the trust—i.e., how the trust was drafted and whether it is treated as a grantor trust for tax purposes.

同时，想要享受那项免税额度，还有其他基本条件必须满足（例如——在出售前的五年期间内，您必须作为主要住所 拥有并居住 满足一定年限等）。这些“拥有（ownership）”和“居住（use）”测试同样重要。

Also remember that eligibility for the exclusion requires meeting the usual ownership/use tests (for example, generally owning and using the home as your principal residence for at least 2 of the last 5 years prior to sale).

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解决方案 Solutions / Key Points to Check

下面是判断能否保留免税额度时需要关注的几个要点：

Here are the key points to check when determining whether you can preserve the exclusion:

• 信托的税务属性（Grantor vs. Non-Grantor）

  • 可撤销信托（Revocable / Living Trust）：通常在生前被视为 grantor trust（即税法上仍视为原房主本人拥有），因此大多数情况下不会影响您使用个人的 250k / 500k 免税额度。

  • 不可撤销信托（Irrevocable Trust）：情况更复杂——有的不可撤销信托仍被归类为 grantor trust（取决于具体条款），有的则不是。如果信托不是 grantor trust，很可能会失去个人免税额度。

• Trust tax status (grantor vs. non-grantor):

  • Revocable trusts are generally treated as grantor trusts for income/tax purposes, so the grantor is still treated as the owner—usually preserving the personal exclusion.

  • Irrevocable trusts can be either grantor or non-grantor depending on drafting; a non-grantor irrevocable trust will more likely prevent the grantor (or beneficiaries) from using the personal exclusion.

    
    

• 是否满足 拥有与居住 要求

  • 无论房子在个人名下还是放在（被视为）grantor trust 内，都必须满足 拥有与居住 的测试（例如在出售前 5 年内的 2 年居住规则等），才能使用 250k / 500k 的免税额度。

• Ownership & use tests still apply

  • Being in a grantor trust typically preserves the owner’s ability to meet those tests.

    
    

• 夫妻申报的特殊情况

  • 对于已婚合并申报的夫妻，可能适用较高的 $500,000 排除，但仍需满足税法对夫妻双方所有权和居住状况的具体要求（技术细节较多，需逐案确认）。

• Married filing jointly

  • The higher $500,000 exclusion may be available, subject to IRS conditions.

    
    

• 起草非常关键

  • 最关键的一点是：信托在一开始是如何与律师讨论并设计的。信托文件的具体措辞、是否保留 grantor 特征、以及是否有条款影响所有权认定，都会直接决定未来能否享受免税额度。

• Drafting matters. 

  • The initial drafting and tax characterization control the outcome.

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风险提醒 Risk Reminder

• 如果信托被设计为非-grantor 的不可撤销信托，卖房时可能无法使用个人 250k/500k 排除，从而导致显著的税负。

• 如果当初起草时律师未充分说明税务后果，或信托文件措辞不当，事后想要“补救”通常非常困难且成本高。

• 由于纽约等地区房产增值显著，失去免税额度可能意味着大量额外税款——这不是小事，需要提前把关。

Risks:

• A non-grantor irrevocable trust may preclude the personal exclusion, resulting in substantial tax.

• Poor drafting or lack of tax advice at creation can be very hard to fix later.

• For high-gain properties (e.g., in New York), losing the exclusion can translate into significant taxes.

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律所小贴士 Law Firm Tips

• 第一步：回顾您现有的信托文件，确认信托是否被视为 grantor trust（这通常由文件语言决定）。

• 第二步：请一位既懂信托又懂税务的律师一起审阅（或在设立时同时与税务顾问协作）。

• 第三步：如果您还未把房产放入信托，考虑采用常见做法（例如：在保持 grantor 特征的结构下操作），以保留出售时的税务利益。

• 第四步：若房产已置于不可撤销信托且不确定税务后果，应尽快寻求专业评估，评估是否存在可行的调整或替代安排。

Practical tips:

• Review the trust documents to confirm grantor status.

• Engage a lawyer who understands both trusts and tax law (or work with a tax advisor) before making transfers.

• When planning transfers, consider structures that preserve grantor treatment where appropriate.

• If already in an irrevocable structure, obtain a professional evaluation promptly to explore options.

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联系我们 Call to Action

如果您对信托与房产税务后果有疑问，或希望我们帮忙审阅信托文件，欢迎联系熙承律师事务所。我们会和具有税务专长的团队一起，为您把关每一个细节，确保在资产保护与税务利益间取得最佳平衡。

If you have questions about trusts and the tax consequences for your property, or would like us to review your trust documents, please contact The Shi Law Group, PLLC. We work with tax-knowledgeable advisors to protect your assets while preserving tax benefits when possible.