@user17577323767 wrote:
based of point (ii) since one year in the last 5 years would have been at the property before having to leave to receive medical care - that would still qualify for full credit?
When away from your this home, did you "reside in the facility" that provided the care?
A couple of other problematic issues:
- If you don't meet the two year test, leaving for medical care and the sale of the home are not "proximate in time", which may disqualify the reduced exclusion.
- You said you are planning on returning to the home. Making it your Principal Residence again would trigger "Nonqualified Use", which prorates the amount of gain that can be excluded.
