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Deductions & credits
Simple answer: No. You must both own and live in the house for a full two years.
There are exceptions, most notably if you had to move for employment or health reasons. But, there are also "other unforeseeable circumstances".
References:
https://www.journalofaccountancy.com/issues/2009/nov/20091783.html
‎December 7, 2021
5:27 AM