Carl
Level 15

Investors & landlords

In order to qualify for the capital gains tax exclusion on the sale of your primary residence, you must have lived in the home as your primary residence for at least 730 days (2 years) of the last 1826 days (5 years) you owned it, with the day count starting on the closing date of the sale.  Note that the days you lived in it do not have to be consecutive.

Since you did not live in the house for the minimum required 730 days of the last 1826 days you owned it, you do not qualify for the full exclusion.

However, there are exceptions that "may" qualify you for a partial exclusion. See IRS Publication 523 at https://www.irs.gov/pub/irs-pdf/p523.pdf and start reading on page 6 under "Does Your Home Qualify for Partial Exclusion of Gain".