ColeenD3
Expert Alumni

Investors & landlords

If you sold it in Dec 2019, you had to live in it as your primary residence for 2 years between Dec 2014 and that date. It appears that you did. 

 

You can exclude up to $500,000 of the gain, but that does not include any amount included in the depreciation you took. You have to recapture all the depreciation. If you have any capital gain over and above that, it can be excluded.

 

@achiang1009