I've never had this situation and wanted a 2nd opinion - 

A client has been in a nursing home for 10 years due to his inability to care for himself. He has owned his property since the 70's. The property sold in 2020. Although the nursing home has been his residence for the last 10 years, the following paragraph copied from the IRS website sounds like we can still claim the exclusion. Thoughts?

If you become physically or mentally unable to care for yourself, 

and you use the residence as your principal residence for 12 months in the 5 years preceding the sale or exchange, any time you spent living in a care facility (such as a nursing home) counts toward your 2-year residence requirement, so long as the facility has a license from a state or other political entity to care for people with your condition.

https://www.irs.gov/publications/p523#en_US_2020_publink10008956

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