Primary residence requirement for 2 years out of previous 5 years

[Vic14]

We are nearing the end of the limit for the primary residency requirement of 2 years out previous 5 years. The real estate market is kind of frozen because of Covid-19. Is there any possibility to extend the 5 year period during this pandemic?

[AmeliesUncle · Accepted solution]

There is no indicate of that at this point.  You've already had 2+ years, so they have already given you quite a bit of leeway.

[Carl]

If you are not active duty military, there is no way to extend the "2 of last 5" requirement to qualify for the capital gains tax exclusion.