Would you please expand on #1?
We lived in our home as the primary residence for 15 years. My spouse's job was relocated so we rented it for the next 3.5 years, then sold it in 2021.
We didn't move back in before selling so we have only 12 months of the last 5 years a the primary residence. That helps reduce the cap gains tax, but the way I read #1 is that no rental time after we moved is considered non-qualified use. Is that correct?
