@Anonymous_ wrote:
Actually, I believe @Critter-3 is correct.
Based upon another thread, @Maj92az does not qualify for any of the safe harbors with respect to the sale of the second primary residence.
Review pub 523, page 7, Worksheet 1, Part B, step 1.
The 2-year lookback is not a barrier to the partial exclusion, it is part of the calculation for how much partial exclusion you get.
(Although it may apply to other homeowners but not this taxpayer.)
