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@rsst4gees wrote:

What is the best way to deposit the sale proceeds that would lower the tax burden as much as possible?

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Can you rephrase your question?

There is no way that merely depositing the proceeds, in one account or another or one form or another, will have any impact on his tax burden.

Did he live in the home anytime in the 5 years prior to the sale ?

Was he reporting the rental on the Sch E each year it was rented  and  did he correctly take the depreciation as required ?  How many years did he rent this property ?