Lockwood Home Buyers

process · 8 min read

Taxes you actually owe on a cash sale (the basics)

Capital gains, primary-residence exclusion, depreciation recapture on rentals, and inherited-property step-up — explained.

Primary residence ($250K / $500K exclusion)

If the property has been your primary residence for 2 of the last 5 years, you can exclude up to $250K of gain ($500K married filing jointly). This is the same on a cash sale as on any other.

Inherited property: stepped-up basis

Cost basis is reset to date-of-death value. Selling soon after typically generates a small taxable gain.

Rental property: depreciation recapture

Rentals owe both capital gains AND recapture on depreciation taken during ownership. This often surprises sellers. A 1031 exchange can defer both — but only on rental, not personal-use property.

Ready to get a cash offer on your house?

Two minutes. No fees. No obligation.

Lockwood Home Buyers makes cash offers directly to homeowners — no fees, no commissions, and no obligation to accept. We are not a real-estate agent or broker; we buy houses for cash.

Related guides