Do I qualify to exclude the gain on the sale of my main home?

If you rented out your main home for a period of time and then sold your main home, you may qualify for an exclusion on the gain from the sale of your home. Your home sale may qualify for at least a partial exclusion if the following are true:

• You owned your home and used it as your main home during at least 2 of the last 5 years before the date of sale.
• You didn't acquire the home through a like-kind exchange (also known as a 1031 exchange), during the past 5 years.
• You didn't claim any exclusion for the sale of a home that occurred during a 2-year period ending on the date of the sale of the home, the gain from which you now want to exclude.

You may qualify to exclude part or all of your gain from the sale of your home on your tax return even though you didn't live in the home for two out of the five years before the sale of the home if you sold the home for one of the following reasons:

• Work-related move
• Health-related move
• Unforeseeable event

For more information about the partial exclusion, see IRS Publication 523 .

If you had periods of non-qualified use as described in Publication 523 for the partial exclusion, we will not be able to support your filing needs at this time.