if it was an arm's length rental (special rule applies for rental to friends or relatives) then you should have taken depreciation and reported the rental on schedule E. under the tax laws any gain attributable to depreciation taken or allowed, if not taken, must be recaptured as income before the home sale exclusion applies. if yo did not take depreciation when you were allowed see a tax pro for doing your 2022 return (if that's the year you close on the sale of the property) form 3115 would be required and it is not an easy form to complete.
