I am selling my condo that I purchased in February 2018. I looked through the reasons for exemptions list for the capital gains tax on the IRS website and I think I may qualify for one. My girlfriend who lives here as well was laid off and unemployed from November of 2018-January 15, 2019. She collected unemployment until beginning of January. Does that qualify me for the partial exemption and what is the process for filing taxes next year to include that?
