@keystone20045 wrote:
• The home became significantly less suitable as a main home for you and your family for a specific reason.
Other Facts and Circumstances Even if your situation doesn’t match any of the standard requirements described above, you still may qualify for an exception. You may qualify if you can demonstrate the primary reason for sale, based on facts and circumstances, is work related, health related, or unforeseeable. Important factors are: • The situation causing the sale arose during the time you owned and used your property as your residence. • You sold your home not long after the situation arose. • You couldn’t have reasonably anticipated the situation when you bought the home. • You began to experience significant financial difficulty maintaining the home. • The home became significantly less suitable as a main home for you and your family for a specific reason.
It was not sold soon after the situation arose. You waited over 3 years.
If you had met one of the "safe harbors", that does not apply. But if you are trying for the "other" situation reason, the sale would have needed to happen shortly afterwards. Renting it out for 3 years invalidates that.
