Deductions & credits

The problem really is that you can only use the exclusion on your "main home", the home where you live most of the time.  You probably were never actually allowed to use the exclusion on something you call your "second home" (although I do know that during the pandemic, some people moved into their vacation homes full time to get away from crowded cities).

 

If you did use the second home as your main home from 2020-2022, you then have to ask yourself if you used your current home as your main home for at least 731 days of the 5 years prior to the selling date (the days do not have to be consecutive, but they have to add up to more than 2 years of the past 5 years).