@TiffanyRM , I agree with @TomD8 ----- even if you could show that you were actually paying the property tax and the mortgage and that the house was purchased for your usage, the facts of whom took the deduction ( behaved as the owner ) and the purchase of the prop from your mother would make it very hard to prove your claim to be an equitable owner. If you want to be eligible for gain exclusion you have to hold off on the sale for two years from the date you acquired the prop from your mother. Please see a local tax professional / tax attorney for advice on how to accomplish your goal. Surely they will also mention that sales between relatives , even if at FMV, are always eschewed and IRS will always want to make sure that all gains are taxed and not excluded. I am indeed sorry
