{
  "id": "EXCL_PRINCIPAL_RESIDENCE_REPORTING",
  "name": "Principal Residence Sale Reporting Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Applies to sales of principal residences for $250,000 or less ($500,000 for married couples) where the seller provides written assurance that the gain is fully excludable from gross income.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Taxpayers can prevent the reporting of a home sale to the IRS by providing written assurance that the full gain is excludable under Section 121.",
  "irc_reference": "IRC §6045(e)(5)",
  "deadline": "",
  "savings_potential": "low",
  "benefits": "individual",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}