Deductions & credits


@DaveF1006 wrote:

Publication 523 states that "If you owned the home and used it as your residence for at least 24 months of the previous 5 years, you meet the residence requirement. The 24 months of residence can fall anywhere within the 5-year period, and it doesn't have to be a single block of time".  It doesn't say main residence just residence.


 

As I pointed out the revised Publication 523 is horrible.  The law CLEARLY says it must be your PRINCIPAL Residence.  Please don't be advising people that it doesn't need to be their Principal Residence.