If a taxpayer becomes physically or mentally incapable of self-care, the taxpayer must have owned and used the residence as a principal residence for a period of at least 18 months during the ﬁve years preceding the sale in order to consider the residence as being used while in a nursing home.

Question

Quizplus · Accepted Answer

If a taxpayer becomes physically or mentally incapable of self-care, the taxpayer is deemed to use a residence as a principal residence during the time in which the taxpayer owns the residence and resides in a care facility licensed by a State or political subdivision such as in a nursing home
 the taxpayer must have owned and used the residence as a principal residence for a period of at least one year during the ﬁve years preceding the sale in order to use this provision.

If a Taxpayer Becomes Physically or Mentally Incapable of Self-Care