You need to tell the IRS everything pertinent to the situation. If you rented it, you need to recapture the depreciation. If you owned and lived in the home as a primary residence for 2 out of 5 years before the date of sale, you potentially qualify for the exclusion.
When determining the amount of time you actually lived there and it was your primary residence, you need to count the days. Some years have 365 days and some 366 days. All that is required is a total of 24 months (730 days) of residence during the 5-year period.
