Temporary Absence A person is considered to have lived in the home due to special circumstances such as: Illness, Education, Business, Vacation, or Military service. It must be reasonable to assume that the absent person will return to the home after the temporary absence. there is the following exception:
IRS PUB 523 states the following:
If you become physically or mentally unable to
care for yourself, and you use the residence as your
principal residence for 12 months in the 5 years preceding
the sale or exchange, any time you spent living in a care
facility (such as a nursing home) counts toward your
2-year residence requirement, so long as the facility has a
license from a state or other political entity to care for people with your condition.
as to the money consult an attorney. Because of your mother's mental condition and that she's in a nursing home, POA not withstanding, there may be some complications upon sale
