Hal_Al
Level 15

Deductions & credits

I'm of the opinion that you have a long term gain. You owned the land more than one year and the house is an "improvement with a life of more than one year". 

 

I'm also of the opinion that your time in the residence, for purposes of meeting the 2 year rule or calculating the reduced maximum home sale exclusion, is measured from when you moved into the trailer, on the property.