Sale of Owner Occupied House with Rental Rooms and Capital Gains

[mjm77]

I'm selling my principal owner-occupied house where I have been living since 2000.  The past couple of years, I've been renting out rooms in the house through AirBnB.   Rooms are normally rented for short term.  Can I use my $250,000 home sale tax exemption?  Please explain.  Thank you for your assistance.

[Anonymous_]

See https://www.irs.gov/publications/p523#en_US_2022_publink100077085

If you've been taking depreciation deductions, you have a recapture event.