Note for other readers: After the marriage, only 1 spouse has to qualify for the 2 year/5 year ownership rule, but both spouses must qualify for the "must have lived in the home as your main home for at least 2 years" rule. The taxpayer in this case qualifies for the full exclusion because they lived in the home with the (new) spouse for at least two years (when they were not married). If you marry and your spouse moves in with you at that time, the spouse can't use their portion of the exclusion ($250,000 per spouse) until the spouse has lived there 2 years.
