qbteachmt
Level 15

"One of those condos could equal at least the home exclusion amount. But the question is, is any part of that sale eligible for the home exclusion?"

If that sold condo isn't sold until after he/she lives in it as their primary residence to meet the residential exclusion requirement that applies, then sure.

But, if you build 6 and move on to selling all 6, it's pretty hard to also prove that any of them also was your primary residence.

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