Primary property에서 investment property로 바꿀시 세금 관련

제가 지금 Primary single house 를 렌트를 주려고 하는 상황인데요. 세금관련해서 이것저것 찾아보다가 다음 글이 있어서

https://www.milemoa.com/bbs/board/4571208

궁금증이 들었는데요. 

렌트를 주는 순간 세금 보고를 하게 되면 용도가 investment로 바뀌고 그 전 기간의 Captial gain은 Primary residence exclusion에 의해 혜택을 받을 수 있다는 건데요.

그러면 렌트를 주는 순간의 감정가가 중요해 질것 같은데, 어떤 식으로 세금보고에 넣어야 할까요? 혹시 경혐이 있으신 분이 있나요?

Chat gpt도 다음과 같이 답해주네요.

When a primary residence becomes an investment property, the 2 out of 5 years rule no longer applies to the period after the conversion. That means if you sell the property after it has been converted to an investment property, you will have to pay capital gains tax on the increase in value that occurred after the conversion.

For example:

• If you bought the property as your primary residence and lived in it for 5 years, you could exclude $500,000 in gains under the primary residence exclusion.
• If you then convert it to an investment property, the property may continue to appreciate, and when you sell it in the future, you'll pay capital gains tax on the appreciation that occurred after the conversion, but only for the period it was rented or used as an investment property.