In order to claim the exclusion, you have to have owned and lived in the house for at least 24 months in the five years prior to the sale. From your post, it appears that you only lived in the home for 16 months as a tenant, prior to inheriting it. You did not own the home it was owned by another individual. You only became the owner of the home at the time you inherited it, That is the point at which the 5-year window would start
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