Deductions & credits

First, my thanks to all those who replied.

Second, I believe that the definition of Main Home is NOT strictly defined by time spent but as shown in Publication 523:  

"If you own or live in more than one home, then you must apply a "facts and circumstances" test to determine which property is your main home. While the most important factor is where you spend the most time, other factors are relevant as well. They are listed below. The more of these factors that are true of a home, the more likely that it is your main home.   

• The address listed on your:

  1. U.S. Postal Service address,

  2. Voter Registration Card,

  3. Federal and state tax returns, and

  4. Driver's license or car registration."

   

  I would like to hear what others think of this as a way to meet the Main Home as being a residence for more than 730 days in the last 5 years before sale, together with the "facts and circumstances.