Never in your case. You can’t move into a rental for 2 years and ignore all capital gains. The law was changed to prevent landlords from doing just that.
You can exercise the exclusion once every 2 years and 1 day, but you don’t get to exclude gains from a period of non-qualified ownership. I can add more later if someone else doesn’t beat me to it. But your strategy may actually increase your capital gains tax owed, not decrease it.
