US home sale gain exclusion (Section 121) for single filers

250,000 USD

In force or effective
statutory, never indexed
Official source

Official wording

you may qualify to exclude up to $250,000 of that gain from your income

Wording recorded from the source page. Accents and punctuation may be simplified. Source: IRS: Topic 701, sale of your home (Section 121).

France Navigator, by EasyFranceNow, applies this figure to your own situation in its Sell or Rent Your US Home.

How to cite

EasyFranceNow, "US home sale gain exclusion (Section 121) for single filers", https://easyfrancenow.com/facts/us-sec121-single. Official source: IRS: Topic 701, sale of your home (Section 121), read on 29 October 2026.

Licence: CC BY 4.0. Credit EasyFranceNow and link to this page. The quoted official wording and the official pages stay under their publishers' own terms. Information, not legal advice. Check the official source before you act.

More in US and UK tax rules for people leaving

All official figures, by topic.