你可能听说过有关将于2013年开始征收3.8%卖方房地产税的传言，想知道这是否属实。

Simply put, these rumors are a mixture of fact and fiction: When people refer to the “Medicare Tax”, they are talking about the tax provision of the Patient Protection Affordable Care Act (PPACA), a piece of health care legislation. 这项立法规定的是投资所得税，而不是针对房地产销售的销售税。 这可能悦博体育，一小部分符合非常狭窄的参数的房屋卖家可能要为超过指定阈值的房屋销售利润支付额外的税。

到底谁会受到这项税收的影响？ Only those taxpayers BOTH designated by the provision as "high earners," AND who sell their homes at a substantial profit. "High earners”, according to the new law, are those who earn $250,000 (for married couples filing jointly) or $125,000 (for couples filing separately), or $200,000 (for all others).

The tax affects only those “high earners” who will see a substantial profit from the sale of their property, but this situation is uncommon. 为什么会这样？ 根据这一规定，利润将不以销售价格为基础计算。 相反，它将进行调整，以反映对主要住宅的现有资本收益的排除。 主要住宅的现有房屋销售资本利得免税额为个人25万美元，夫妇50万美元。 No “Medicare Tax” will apply to gains within these limits.

如果你觉得你可能是少数必须支付这项新投资税的人之一，你可能需要考虑在2013年法律生效之前出售。 在做任何决定之前，最好咨询一下会计师和/或税务律师。