JWorley
New Member

Deductions & credits

There is a condition stated before the exception you quote.  It says the exception applies

 

"if:

You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home."

 

It appears that if you were out of the home more than 4 years before the sale, you don't qualify for the exception.