That is prorated that $500, 000 if you meet  any of the condition:
1. employment relocation to >=50 miles away
2.health change
3.unforseen circumstances: disasters, death, involuntary conversions,eligible unemlpyment compensation,change in employment status taht leave taxpayer unable to pay household expenses,divorce or legal seperation, multiple births from the same pregnancy

[此贴子已经被作者于2006-10-16 21:46:06编辑过]