@Anonymous_ wrote:
I understand that the circumstances may have changed while you were using the property as your principal residence but, rather than attempt to sell the property, you made the decision to convert it to rental use (which could be determinative as to whether or not you would qualify for a partial exclusion).
As was pointed out, the circumstances (job relocation) changed while he lived there.
If a person meets one of the "safe harbors" in the Reg, the Regulation shows no requirement for the sale to happen shortly after the circumstances. It is only when they do NOT meet one of the "safe harbors" that the sale must be "proximate in time" in order to qualify for the Reduced Maximum Exclusion.
