---

@TaxGuyBill wrote:

---

@Just-Lisa-Now- wrote:

they need to be there the full 5 years for that plan to work, so I AM giving correct advice.

---

 

If I remember correctly, the faulty Publication 523 seems to indicate that five years would do it (and I've seen a lot of tax professionals with that same idea), but as Rick said, Nonqualified Use would still apply even if they moved back in to it for five 

---

But they wouldnt have any nonqualified use in that 5 year period if they lived there the straight 5 years prior to the sale.(Im not counting if they lived there before it was a rental).

Once the renters are gone, they have to live there another 5 years