I have reported the sale of our old house as our primary residence. to be eligible for the home sale exclusion it had to be owned by one of you for any 2 years (any 730 days) in the 5 years before the sale and for the full $500,000 exclusion you both must have occupied it as your principal residence for any 2 years (any 730 days) in the 5 years before the sale. also, the home sale exclusion can not have been used within 2 years of the sale of this residence.
