I also have this question along the same lines. We are about to sell condo, closing with luck on May 1, 2020. Trying to figure exclusion. We do meet eligibility for full $500,000 exclusion, but I cannot figure out the non-use area. I keep re-reading, think I understand, only to read again and get more confused. For example, do we count ANY of the period prior to the 5 years before sale? If so, that would mean 1/1/2009 - 11/24/2014 would be considered in the calculations for non-use. ANY help would be immensely appreciated --
Owned since 10/30/87
Period from 1/1/2009 - 11/24/2014 - Rented most of that time
Moved back in - 11/25/2014 - 12/31/2017
Bought house out of state as of 1/1/2018
Condo empty, not rented, to date of sale which will be 5/1/2020.
So out of the 5 years before the upcoming date of sale, we lived in it for a full 3 years (at beginning of 5 year period). It has been empty the last two years.
