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Taxpayer purchased a home in January 2003. He and his wife resided in the property since this date until it was sold in October 2016. However, 80% of the Residence was rented from January 2003 until June 2014. It was used 100% as their residence from June 2014 until sold in October 2016. This property was only one structure. ie. Everyone lived in the same structure
Qualifying Dates - Jan 2003 thru 2008 and July 2014 thru October 2016 - about 8.5 years
Non qualifying Dates - 2009 through June 2014 - 5.5 years
Can I allocate the non qualifying dates further between a rental and a residence proportionately ie only 20% of the property was used as a residence from 2009 until June 2014 and 80% of the 5.5 years were non qualifying. Another words: adjust the fraction accordingly ie qualified use is 20% of 5.5 years and non qualified use is 80% of 5.5 years.
Can I factor in the personal \ rental use as indicated above or Is there any other way to adjust for this ?