MargaretL
Expert Alumni

Deductions & credits

No, he cannot. The exclusion is only available for his main home, even if he lived in two.  Which one is his main home? It sounds like the FL home is... The most important factor is where he spent the most time. However, other factors can enter the picture as well, such as the address listed on your U.S. Postal Service address, Voter Registration Card, Federal and state tax returns, and Driver's license or car registration.

The second home does not qualify for the exclusion, unfortunately. 

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