Capital gains from sale of home

[snugsam]

An elderly couple owns 2 houses in 2 different states. They live part of the year in each house. They use the NY house address for everything. But the remaining spouse sold the NJ house after spouse  passed away. How does she handle the sale on her taxes? Can she claim residence for tax purposes for the house sold since she lived 5 months each year in that house even though she used the NY address for everything? 

[MaryK4]

Because the New York home is her main home, she may not qualify for the exclusion.  See Sale of your main home.