Deductions & credits

In Publication 523, did you read the following passage?:

 

Gain from the sale or exchange of your main home isn’t excludable from income if it is allocable to periods of non-qualified use. Non-qualified use means any period after 2008 where neither you nor your spouse (or your former spouse) used the property as your main home, with certain exceptions (see next).

 

See https://www.irs.gov/publications/p523#en_US_2021_publink100077085

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