Thank you and this is very helpful! It sounds like it may be best to focus on ensuring my husband has 24 months of documentation showing the beach house as his primary home. However, the IRS says the 24 months does not need to be consecutive, so is it possible to count the beach as my primary residence for three months during the summers and then switch back to my Portland house for the school year? That would allow me to add the summers of 2022 and 2023 to my residency and bring me quite close to the 24 month marker. In that case it may be worth delaying our sale by a few months for me to qualify for 2 of 5 rule.
Also we aren't planning to sell our house in Portland until at least 2026. Our children will be in college and want to have the option of living in Portland during the summers. We are hoping they will be ready to let go after a couple years of doing that.
