@rottenmomma wrote:
It states that 'if the main reason for your home sale was a .....health issue then one qualifies for a partial exclusion. It goes on eot say on page 6: 'you meet the requirements for a partial exclusion if a health related event occurred during your time of ownership and residence in the home... and that includes 'anyone else for whom the home was his or her residence'. I lived there the entire time and had a decline in my health requiring me to move.
You have already received accurate and complete responses to the other issues in your original, and follow-up, questions but you have to understand in order to qualify for a health-related exception it would have been your son, as the owner of the property, that would have had to move (in order to care for you) and not you, as the non-owner who needed care.
See https://www.irs.gov/publications/p523#en_US_2018_publink100073098
Treas. Reg, §1.121-3(d)
