Renting it out for 6 months now would make those 6 month qualified use, but it would NOT change any previous Nonqualified Use.
You can't get out of the fact that those first 11 months were Nonqualified Use.
For the other rental period, it is POSSIBLE it could qualify for qualified use. This provision makes a period NOT Nonqualified Use: "period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the Secretary"
So depending on EXACTLY why you rented it for that second time, it is POSSIBLE that you had "unforeseen circumstances as may be specified by the Secretary". *IF* that is the case, that second rental period would NOT be Nonqualified Use. Only the first rental period would be Nonqualified Use. *IF* you think that COULD be the case, you may want to go to an experienced tax professional to research if your circumstances would qualify as "unforeseen circumstances as may be specified by the Secretary".
