@pattylovelife to qualify for the home sale exclusion it must have been your principal residence for any 2 years (24 months 730 days) out of the 5 years before the date of sale. your son occupying the property doesn't count. when a taxpayer alternates between two homes, the home that is used the majority of time during the year will ordinarily be considered the principal residence [which is the only home that qualifies for the home sale exclusion Reg 1.121-1(b)]
