A client asked me what happens when you sell your home for a loss.  Now I know that if you sell a home for a gain and are married you can exclude $500,000 of gain ($250,000 if single).

My initial thought ran to schedule D and the loss would be limited to $3,000 a year.

So since I didn’t know the answer I told the client I would get back to them after a bit of investigating.  I have to admit that I was surprised at what I found.  Uncle Sam wants to be our partner on the gain side and take a cut of the money, but he definitely wants nothing to do with us if we have a slight hardship and suffer a loss.  None of the loss is deductible.  We are just out the cash or equity or what have you. You just have to love an uneven partnership.

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