Capital Gains on unused previous Primary Residence

[Rick Ortiz]

My wifes primary residence previous to marriage (7 years ago) has sat vacant.  She wants to sell it but was curious of the taxable impact.  I am aware of the exclusion for primary residences  however since this was way outside the 5 year period would it still qualify for such an exclusion for captial gains?   It has not been rented since and was just sitting there.  Not sure if there is any other pertinent information needed . Any input from the community would be helpful.

[Wayne Brooks]

Nope, you have to actually live in it (for at least 2 of the last 5 years) to qualify.