2-Out-Of-5-Year Rule -- tax

[David Smith]

You must have lived in the home for a minimum of two out of the last five

years immediately preceding the date of the sale. The two years don't

have to be consecutive and you don't actually have to live there on the

date of the sale.

Can i live in the house in year 1, and year 3, not year 2, to qualify?    Must i live there year 1-2, 3-4 continually?

[Natalie Kolodij]

Originally posted by @David Smith:

THanKS a lot!!

How to prove to IRS you live there for 24 months?   tax return?

 Yes you'll report the occupancy via your taxes