Special Capital Gains Tax Rules for Service Members: What You Need to Know

Brian Koellish • March 6, 2023

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If you're a Service Member, there are some great financial perks you may not be aware of, including the special capital gains tax rules. Essentially, this means that you may be able to avoid paying capital gains tax when you sell your investment property. Let's dive deeper into this topic.

What is Capital Gains Tax?

Capital gains tax is a tax on the profit made from the sale of an investment property, such as a rental property. For example, if you bought a property for $200,000 and sold it for $300,000, you would have a capital gain of $100,000.  Depending on the tax laws in your state, you may be required to pay capital gains tax on that amount.

What is the Capital Gains Tax Exclusion?

The capital gains tax exclusion is a tax break that allows you to exclude a portion of your capital gains from being taxed. According to IRS Topic Number 701, if you have resided in your home for 24 of the previous 60 months, you may be able to write off up to $500,000.00 of profit from your home sale on your taxes.  Therefore, in our example above, that $100,000 profit would be tax-free.

How Does the Capital Gains Tax Benefit Differ for Service Members?

Service Members can elect to suspend the five-year capital gains tax window on one of their properties for ten years. This means they have a 15-year window to dispose of one of their investment homes and take advantage of the capital gains tax exclusion.


For instance, a Soldier could buy a property at the beginning of their military career, sell it about the time they retire, and pay no taxes on all the appreciated value. This is an excellent opportunity for Service Members to invest in property and potentially avoid paying capital gains tax when they sell.


However, it's important to remember that tax laws can be complicated, and this rule has certain requirements or limitations. Therefore, it's highly recommended that Service Members consult with a tax professional before selling their investment property.


The special capital gains tax rules for Service Members can provide a significant financial benefit when selling an investment property. As a Service Member, take advantage of this opportunity by educating yourself on the current tax laws and working with a tax professional to ensure you maximize your tax benefits.

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