Tax question: has anyone here done the capital gain exclusion on the sale of a home using the suspension of the 2/5 year rule for the home ownership/residence test?

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If a homeowner meets the ownership and use tests, he or she may be able to exclude some or all of the capital gains from the sale of their primary residence. If they do not meet these requirements due to unforeseen circumstances, they may be able to claim a partial exclusion by suspending the 2/5 year rule. They should seek advice from a tax professional or the IRS and file the necessary forms.

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Yes, this! By the regular 2/5 rule I miss the test by two weeks, but I think I can get it extended for an extra ten years because during that time I had to leave the house (and rent it out for 3 years) due to a change of duty station. Which I think if the extension is granted then, I will meet the ownership and use test. Am I understanding this correct?

If you missed the 2 years by 2 weeks I wouldn't worry about it.

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