from the regs
(i) In establishing whether a taxpayer has satisfied the 2-year use requirement, occupancy of the residence is required. However, short temporary absences, such as for vacation or other seasonal absence (although accompanied with rental of the residence), are counted as periods of use.
and
Release No: IR-2002-142
To exclude gain, a taxpayer must both own and use the home as a principal
residence for two of the five years before the sale. The ownership and use periods
need not be concurrent. The two years may consist of 24 full months or 730 days.
Short absences, such as for a summer vacation, count as periods of use, but longer
breaks, such as a one-year sabbatical, do not. The taxpayer also must not have
excluded gain on another home sold during the two years before the current sale.
*
so in effect, "short absences" is not specifically defined. some taxpayers spend every weekend at their vacation home. that would be about 104 days a year or 3.5 months. i would regard this as a temporary absence. so should there be a difference in "short absences" because some taxpayers spend only weekends away while others may spend the same 3.5 months away at one time? to me, the answer would be no. especially since other factors would indicate that Florida is where your primary residence is.
