Generally, you have to own and use a home for at least 2 years before being eligible for a tax-free sale of your main home. However, the IRS allowed a couple who unexpectedly had a new baby to qualify for the tax break even though they had lived in their condo for less than the required 2 years due to the "unforeseen circumstances". Their otherwise taxable gain became tax-free! Illness and job changes also qualify for this leniency.
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