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Deductions & credits
No. You will have to live in home A until at least 7/19 to be able to exclude the gain. The two years (8/12 to 8/14) you previously lived in it don't count any more, because more than 3 years has passed between moving out and moving back in.
In addition, if you do wait to meet the 2 out of 5 year requirement; the portion of the gain (approx 43%) attributable to the rental time will be taxable. This is in addition to the depreciation recapture
‎June 6, 2019
7:44 AM