lendingco: that’s what I said. “If you live in your home for 2 out of 5 years, you are not subject to capital gains taxes…”. It doesn’t matter where the 2 years occur. It just has to be a total of 2 years within the 5 years. I used the example of someone renting out today, who would only be able to rent for 2 years before being hit with the tax at time of sale. I did not mean to suggest you had to live in the house the last 2 years. Sorry if I was misunderstood.