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Hello, just to clarify your response, if I had a net loss on the old main home sale, and there was no "gain exclusion" because there was no "gain", I can sell my current home within 2 years and claim "gain exclusion" if there is a gain?  We have lived in my current home for more than a year before selling the old main home (which we lived for more than 2 of the last 5 years).