I purchased a home in New York City in 2015 and lived continuously there until 2019. I relocated to a rental property in Washington state in 2020 and have live there (renting only) since then. I continued to own my NY property and it has generally remained empty without tenants/rental income. I have intermittently stayed at my NYC apartment since 2020, visiting generally for 1-2 weeks, but sometimes stretching for 6-8 weeks. I never purchased property in WA. Am I ineligible for capital gains if I sell my NYC property in 2024, having not physically lived there or paid income taxes in NY state since 2019? I assume I am ineligible, but wanted some community expertise given that I have not owned another home in the interim. Thanks!
