I have written about the coming 3.8% surtax for Medicare coming in 2013 (on investment income of AGI over $200,000 single and $250,000 joint). I have also written about the sale of a primary residence (Uncle is your partner on the sale, you are alone on a loss). Well I was just reading about the fun that happens when you combine the two issues.
The sale of a home is considered a capital gain ($250,000 exclusion single and $500,000 joint) so if the sale exceeds these limits and your AGI is over the stated limits, you get the privilege of giving Uncle more of your down payment money in taxes.
Now more than ever any major move will need to be made with the tax consequences in mind.