In 2017 through 2019, the threshold is $ 85,000 for
individual tax return filers and $ 170,000 for joint return filers.
However, if your relinquished property sale transaction closes on or after October 17th, but on or before December 31st, of any given
tax year, the 180 calendar day period ends after April 15th, which is the deadline to file your Federal income
tax return if you are an
individual filer.