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Deductions & credits
Basically, you must have lived in the property as your primary residence for 730 days of the last 1826 days you owned it. The lookback day count starts one day before you closed on the sale. If you closed on Nov 30, 2022, then day one of the lookback count is Nov 29, 2022 and you count back 1826 days. If the property was your primary residence for 730 days within the last 1826 days you owned it, you're good. Note that the days it was your primary residence do not have to be consecutive. But they all must fall within the last 1826 days you owned it.
‎June 11, 2023
10:12 AM