Investors & landlords

One more clarification for any future readers of this post:  Let's say you now rented it out for another 100 days, then sold it.  That extra 100 days is NOT Nonqualified Use because you did not live in it afterwards.  So in that hypothetical situation, you would use 832 days of use, divided by 2015 days of ownership, and be able to exclude 41.3% of the Gain (not counting depreciation).

Of course in that situation, you might not even meet the 2 year rule, in which case you wouldn't be able to exclude any of the gain.