That rule changed years ago.  You have to determine if they qualify for the 2 out of 5 year rule.

If you had a time machine to go back before1997 you could, but otherwise youre stuck with the IRC121

Scratching my head…seriously?

I heard too much Fireball will do that to you. 😉

Thank you everyone but this was once possible YEARS ago.. but not any longer... unless it's for investment etc.... not a personal home...   Thank you though for all your help.  

that is a client question not a preparer question

tax prep 101 

how many decades since the rules changed 

sorry haven't had coffee yet

Wrong again. Not enough fireball will do that to you.

"this was once possible YEARS ago.. but not any longer... unless it's for investment"

Not possible for investment either. Could do a 1031 exchange for business or investment use property.

And most of us do know you could "buy up" many years ago.

Have you been in another line of work since 1997? Sales after May 6, 1997, specifically?

There used to be a once-in-a-lifetime exclusion, too. $125,000 if sellers are over 55 years old. That too is gone.