@FL33161 wrote:
I thought the only criteria is 24 months in 5 years. Disappointed! Even if we never rented it, and used it for 5 months in year every year (during winter) it doesn't qualify for the exemption? What is the definition for a "primary" residence?
Go to IRS Publication 523 Selling Your Home on page 3 under Sale of your main home - https://www.irs.gov/pub/irs-pdf/p523.pdf#page=3
