Downsizing & Big Moves
Married couples downsizing in 2026 can exclude up to $500,000 of capital gains from a primary home sale — a threshold Congress hasn’t budged since setting it in 1997
Married couples who sell a primary residence in 2026 can shield up to $500,000 in capital gains from federal income tax, the same dollar ceiling Congress locked in nearly three decades ago. Single filers face a $250,000 cap. Both thresholds were written into law by the Taxpayer Relief Act of
