Thanks David,
This was very helpful.
If I apply the "facts and circumstances" test, it's almost identical if I answer those items in the list. For example, we both have a US Postal address and an EU Postal address; my wife votes in the 2 places, me only the US; Fed and State we pay in the US; we have no income from the EU country, but do pay property taxes there and here; we have driver's licenses in both countries; car and car registrations in both; banking in both, residency of family in both; recreation clubs in both.
We are growing older, and are looking ahead to execute the transaction in say 5 years, while we are of sound mind. We have owned the home for decades, know the local laws and contacts, and don't want to burden our grown children who live and work in the US, with the task of selling, as it is complicated and lots of potential to be taken advantage of, especially if done remotely.
Would you say, given the answers above, that we could qualify for using the EU home as a primary residence if we spend 30 months of the 60 months preceding the sale in the EU home?
Thanks in advance!
