Is the condo or, the assisted living facility her primary residence?

[skipperll]

My mother has been in an assisted living facility with it being listed on tax returns, etc. as her residence for the past 3 years and we are now selling her condo. For 1099 purposes, is her condo the primary residence as it is the only property that she owns?

[Critter]

The window to sell a primary residence and get the exclusion is based on the use in the past 5 years prior to sale.  If she has not lived in the home in the past 3+ years then the exclusion will be limited. 

https://www.irs.gov/taxtopics/tc701.html

[skipperll]

Critter#2--thanks. The condo will be sold for less than purchase price and will be a loss. But, you're advice re. the 5 years will allow it to be considered her Main Home that is sold as she will only have been in the assisted living facility for 3 years at time of filing her 2016 return.