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Deductions & credits
Counting back from the closing date of the sale, if the home was "not" your primary residence for at least 24 of the last 60 months you owned it, then you do not qualify for the exclusion.
In days, that would be 731 days of the last 1826 days you owned the property, with the day count starting from the date you closed on the sale.
‎February 25, 2021
6:23 AM