@TaxGuyBill @Opus 17 Now the conversation is diverging into which year's guidance is more applicable. We have the version available now and as I read the guidance provided above
Main home ---> rental ---> main home --> sale provides exclusion from Capital Gains, given the eligibility test is met.
"that period of non-use occurred during the 5–year period prior to the date of sale and before the time when you or your spouse (or your former spouse) used that the property as a main home."
The sentences are connected with AND requiring both qualifications before applying.
