Deductions & credits

@Mike9241 - thanks for the link.  

 

From the link: 

 

"If the taxpayer maintains more than one residence and divides their time on a seasonal basis between those residences, the dwelling in which they spend more time would qualify as their principal residence."

 

the link references the same document and page as I referenced above, 

 

What this means to me is the OP doesn't currently qualify for the capital gains exclusion on the NJ home.