$500K for married couples. The seller pays long term capital gains. The rate varies on income. The rates are 0, 15 and 20%. I wouldn't think many single people would be eligble for the 0 rate. It is probably a bit easier for married couple to pull it off if they own the house outright or have low mortgage payments..
I’m stuck in that boat. Bought my house at 70k back in 88 and now it’s worth $500k. Anything more that 320 I’m gonna have to pay tax on. I wouldn’t mind do much of they spent it wisely.