I have read a bit about the changes in tax implications when converting a rental to a primary residence.  Here's my story. I bought my first home in 2003 and rented it out in 2006. Since then I have purchased my current home and plan on selling my primary resident next year and moving back to the rental.  When I sell the rental, which will be my primary residence then ( at least for 2+ years), will the 10 years that I have rented out the home have any tax implications upon selling?