The same rules apply for the exclusion: did they own it and reside in it for 24 months within the last 60 months before sale. None of the months need to be consecutive.

DID THEY QUALIFY?

IE., bought and lived in it Jan 1, 2019 through December 31, 2020. 24 MONTHS

Moved out and rented it out Jan 1, 2021 through Jun 30, 2023. 30 MONTHS. Sold it July 1, 2023.

Owned it for 54 months.

DID THEY QUALIFY?