Qualify for Sec121 for my deceased parent's AZ residential property?

[dude7707]

Q1:  Qualify for Sec121 on AZ residential property in 2024 for my parents who both passed away in 2024?

Q2:  RE:  ProSeries 2024 1040 - Home sale worksheet - Part II - Did you (or spouse if filing jointly) own and use the property as main home for a total of at least 2 years of the 5-year period? 

Facts:     Sold AZ property 2.28.24 who are snowbirds.

                Purchased WA home 1991 and AZ in 2000.

                Voter Registration, WDL, and Federal Tax Return show WA address.

                 Last 4 years - RE: AZ - Leave in Oct and return in April.

                 5th Year - Remained at WA home all year due to health conditions.

                 Both parents did not take any prior Sec121 for the last 5 years.   

RE: Q2 - Does the 2-year period have to be consecutive or just be a total of 2 years?

[BobKamman]

When was it sold?  Before or after their death?  In any case, I don't see a primary residence.  

[dude7707]

When was it sold? 2.28.24  

Before or after their death? Before both parents death.  

In any case, I don't see a primary residence. - That is my current opinion also, unless someone sees some other way this could qualify.

[Just-Lisa-Now-]

"Does the 2-year period have to be consecutive or just be a total of 2 years?"

Not consecutive, its 24 months out of the last 60 months.

[BobKamman]

Filed Arizona tax returns?  "Of course not, that's not our primary residence!"

[dude7707]

As you state Bob, another reason why the final 2024 1040 for them

cannot take the Sec121 on the AZ property. 

[dude7707]

Thank you, Lisa, that's what I assumed also.