The new rules are in the 1997 Tax Act . This was changed by the 1997 Tax Act . This was changed by the 1997 Tax Act . The issue revolves around whether the old home was your primary residence at the time of the sale. If one spouse is out of the home, especially for an extended period, especially if a Court Order has been obtained to keep that spouse out of the residence, the old home is no longer a primary residence.
H gets an apartment.
Although most people claim this as H's primary residence, that is incorrect, because it is no longer his principal residence. The old home must be your residence at the time of the sale to qualify for 1034. The new rules are in the 1997 Tax Act . A Frequency Limitation restricts the availability of tax deferred home trades. You may not do 2 rollovers within two years, without disqualification of the middle trade.