you do not qualify for any home sale exclusion.
your taxable gain is the sales price less the sum of its costs and selling costs plus depreciation allowed or allowable while a rental property. gain up to the amount of this depreciation is taxed as section 1250 gain any excess gain is taxed as long-term capital gain. since this was rental property at the time sold use the rental section. it does not make sense to use the home sale worksheet. there is no home sale exclusion available and you'll be asked questions about use of the home. from a practical standpoint it should make no difference in your taxes.
