Potential client would like me to revisit their 2023 tax return, regarding sell of second home.

They sold their primary home back in 2018. moved to San Diego to live in her parents condo.  They have a home in Big Bear CA. They use the Big Bear home as their primary home, but their mail goes to a P.O. box and their tax return has her mother's address. They did not establish the Big Bear home as primary on paper.

I have read about the "look Back" requirement and also Health-Related Move. The Husband has had medical issues since 2017 which have gotten progressively worse and in 2017 they placed the mother in a memory facility.

Is there any  chance I can use any of these two to recalculate the capitol gains on the big Bear home. Big bear Home sold May 2023.

Thanking you all in advance.

Sylvia

TaxWiz