In general, to qualify for the Section 121 exclusion, you must meet both the ownership test and the use test. You're eligible for the exclusion if you have owned and used your home as your main home for a period aggregating at least two years out of the five years prior to its date of sale.
有一房，10年前买入。自己住了两年后，变成出租房。现在想卖，不知这个是否可以免capital gain? 因为出租房收入每年都有报税。想跟懂行的人确定一下。谢谢先！
In general, to qualify for the Section 121 exclusion, you must meet both the ownership test and the use test. You're eligible for the exclusion if you have owned and used your home as your main home for a period aggregating at least two years out of the five years prior to its date of sale.
https://www.irs.gov/publications/p523