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Investors & landlords
The exclusion is regarding your personal home but not to rental properties. These are the same rules for Federal Taxes whether the or not you need to repay the subsidy.
The following link is where I found this information:
https://www.healthcare.gov/glossary/capital-gains/
The following link gives more information from the IRS regarding exceptions and who qualifies for them.
[Edited 02.14.2018 9:59 PM EST]
‎June 6, 2019
6:13 AM