What are some examples of nonqualified use of a home before I stopped using it as a main residence?

An example of nonqualified use of your home before you stopped living in the home as your main residence is if you had 2 homes and lived in both homes off and on during the 5 years prior to the sale of this home. In this case, you'd answer Yes here because you had periods of nonqualified use of this home you're selling (while you lived in the other home) and the nonqualified use happened before you stopped using this home as your main residence.

If you lived in your main home and then converted it completely to a rental and no longer lived in the home, you'd answer No because the nonqualified use (while it was used as a business) was after you stopped using the home as your main residence.

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