TP moved out of state for new job in 2016 and never lived in the property again. I don't think TP qualifies for partial exclusion because TP fails the 2 of 5 years use and residence test. The way I read the regs is that the TP would have had to sell by 3/1/2019 to be eligible for full exclusion. Please confirm. Regardless of exclusion eligibility, TP must recapture deprecation.  Is there any trick to entering this transaction in Lacerte? Thank you.