Selling an aggregated rental property that was once primary residence

[user17671286960]

I converted a primary residence (lived in since July 2018) to a rental property in April 2025, spending several thousand dollars preparing it. I was unable to secure a tenant throughout 2025. To maximize my tax savings, I plan to aggregate all of my properties (four units) for 2025 tax year, including the one converted from primary residence. If the property is aggregated with the other properties I have, will the "2 in 5 rule" still apply if I sell before April 2028?

[Mike9241]

aggregation does not affect the rules for the home sail gain exclusion. you will have to recognize depreciation recapture which comes before the  HSE