To qualify for the $500K exclusion on a joint return, both of you must have lived in the house as your primary residence for two of the five years leading up to the date of sale, but only one of you need have been the owner.
<a rel="nofollow" target="_blank" href="
https://www.irs.gov/publications/p17/ch15.html">https://www.irs.gov/publications/p17/ch15.html</a>
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
