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그럼 결론적으로 남편이 US resident for tax purposes이고 주거용 집을 파는 거라면 captal gain에 대해(한 $400K 될정도 될 듯 합니다) 미국에는 보고할 필요가 없는 건가요?"======>>>It depends;as said previously, your husband can exclude up to $250,000 in profit from the sale of a main home (or $500,000 for a married couple and you are also treated as a US resident) as long as he has owned the home and lived(both your husband and you must have lived in the home) in the home for a minimum of two years as a US resident. Those two years do not need to be consecutive. In the 5 years prior to the sale of the house, both you and he need to have lived in the house for at least 24 months in that 5-year period after becoming  US residents. In other words, the home must have been his principal residence. since you are a resident for income tax purposes, you are not subject to withholding and can claim the $500,000 exclusion, provided you are otherwise entitled to the exclusion (in other words, you meet the two-year ownership and use tests, you are married, and you file a joint return).
NOTE;unless you are also a US resident and lived in the house in Canada for at least 24 months after becoming a US residnet, then your husband can exclude up to only $250K ., NOT the whol $500K. I guess you can contact an  international tax representative at the IRS for more info indetail on your tax situation.

OR you or your husband can contact a CPA(회계사)/ an EA(세무사) in your local area(in the state where you live in) for your federal and state returns.