What does nonqualified use mean?

Nonqualified use of your home means any use other than as a main home. This includes use as a second home, vacation home, or rental.

However, nonqualified use doesn't apply to the following situations:

• Periods of time after you (or your spouse) stopped using the home as your main home.
• Periods of time (but not more than 10 years) during which you (or your spouse) are serving on qualified official extended duty as a member of the uniformed services, as a member of the Foreign Service of the United States, or as an employee of the intelligence community.
• Any period of temporary absence (but not more than a total of 2 years) due to change of employment, health conditions, or other unforeseen circumstance.

If any of the above situations apply to you, answer No to this question.