So does the below "facts and circumstances“ test from the IRS mean that if I have two homes yet leave my address alone on voter registration/license until I sell my existing home that I’ve lived in for 3 years, I pass the “facts and circumstances“ test?
It seems like I can move to a new home or live in both temporarily, but wait to update my address to pass this test, is that accurate?
Sale of your main home.
You may take the exclusion, whether maximum or partial, only on the sale of a home that is your principal residence, meaning your main home. An individual has only one main home at a time. If you own and live in just one home, then that property is your main home. 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 home is near:
Where you work,
Where you bank,
The residence of one or more family members, and
Recreational clubs or religious organizations of which you are a member.
Finally, the exclusion can apply to many different types of housing facilities. A single-family home, a condominium, a cooperative apartment, a mobile home, and a houseboat each may be a main home and therefore qualify for the exclusion.
