You cannot designate more than he is actually getting. So IF he is ACTUALLY getting 99% of the proceeds, then 99% of the proceeds should be designated to him. If he is only getting 50% of the proceeds, then ONLY 50% of the proceeds should be designated to him. You cannot manipulate who gets the money to change tax liability.
In order for you to qualify, you would need to live in the house for 730 days in the last 5 years. If you did so, then you would also qualify for the home sale exclusion.
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