an important point. will he be returning to the home he owns? wait too long to sell and the hone sale exclusion will be lost or limited.
the rules to get the full exclusion are that it must be his primary residence (where he actually lives) and owns for any two out of five years before sale. a partial exclusion would likely be available if its sold and his occupancy during the 5 years before sale was less than 24 months (730 days). this could be justified based on his moving due to health reasons.
