Do I have to be married during the 24 months of residential use for me and my husband to take the $500,000 exclusion? (T. S., Glendale, CA)

No! To qualify for the $500,000 exclusion,1

one of you, either you or your spouse, must meet the 24-month ownership requirement (24 of the past 60 months);

you must have used the residence as your principal home for 24 of the past 60 months;

your spouse must have used the residence as ... Log in to view full article.