SOLVED: you have 2 years to sell

I mistakenly focused on (ii) Exception (I),  your case is actually in (ii) Exception (III),  it clearly says you have two years to sell after moving out. 

https://www.law.cornell.edu/uscode/text/26/121?

 

(ii)ExceptionsThe term “period of nonqualified use” does not include—

(I)

any portion of the 5-year period described in subsection (a) which is after the last date that such property is used as the principal residence of the taxpayer or the taxpayer’s spouse,

(II)

any period (not to exceed an aggregate period of 10 years) during which the taxpayer or the taxpayer’s spouse is serving on qualified official extended duty (as defined in subsection (d)(9)(C)) described in clause (i), (ii), or (iii) of subsection (d)(9)(A), and

(III)

any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the Secretary.

所有跟帖： 

• 是搬出之日開始算，二年之內 -jonjon- ♀ (109 bytes) () 11/29/2022 postreply 08:02:18

• 對，搬出後兩年以後多一天賣，不能免任何稅。 -檸檬椰子汁- ♂ (138 bytes) () 11/29/2022 postreply 08:07:09