LANDLORD GUIDE
This APOA guide is general community education for landlords. It is not legal, financial, or tax advice. Please check current state rules and seek qualified advice for your own situation.
The six-year rule can apply when a former main residence is rented out and later sold within a qualifying period.
In some situations, the property may still receive partial or full main residence exemption from capital gains tax.
This area is technical, so landlords should confirm their own position with a qualified tax adviser.