Also, your post title says "non-resident". If your mother is not living in the home at present, she might not qualify for the full capital gains exclusion. Review publication 523, but remember when it talks about "you selling your home", that is from the point of view of the mother selling her home, even if the paperwork is being handled by the daughter. The daughter is not selling the daughter's home, the mother is selling the mother's home (with someone to help with the paperwork).
