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Section 121 Capital Gains
The tax math on the sale of a long-held primary residence.
How it works
Section 121 excludes $250,000 single, $500,000 married joint. Above the exclusion, federal LTCG rates plus state tax apply. Cost basis reconstruction is the highest-leverage lever.
Note: the interactive calculator is hosted on Vercel and embedded above. If you see a placeholder, complete the engine deployment in the LAUNCH-PLAN.md.
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