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@Fabrod wrote:

My client traded a house (1031 Exchange) in 2015. 

He rented for a year and then converted to his own home.

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There will be "Nonqualified Use".  As was mentioned, the Home Sale Worksheet helps you figure that out.  To give a simplified example, if he owned the home for exactly 8 years but it was only his Principal Residence for exactly 7 years, he won't be able to exclude 1/8th of the profit.

Notice I said "profit", rather than gain.  The exclusion does not apply to the gain due to depreciation, both for the current home and the carryover depreciation from the previous home via the §1031 Exchange.