Capital gains exclusion

[mj10s]

I bought a parcel of land about 3 years ago.  We started building the house about a year and a half ago. It is now fully built and we are living in it.  Now, we want to sell it to move to Florida to be near our grandkids (Their parents moved for a job). My question is...can I count the time I have owned the property to apply to the 2 year capital gains exclusion or am I required to have occupied the property for 2 years?

[Mike9241]

you not only have to own the property but you must live in it as your primary residence for 2 years in the 5 years before the sale.  if not, you aren't eligible for the exclusion. the reason for the sale does not fit into any of the categories for a partial exclusion.