My clients bought their home in 1991. They lived in it until 1995 when, due to the wife’s health problems, they moved out and into the husband’s parents’ home. The husband is a long-haul trucker who is gone for weeks at a time. The wife, due to a car accident in 1995, suffered a head injury and requires 24 hour supervision. This is provided by her mother-in-law and is the reason they moved into her home. They also have a young son. The couple’s home was vacant for many years, except for their household belongs, which they stored there. In March of 2009, they moved their belongings out and rented it out for a non-consecutive period of 43 months. On May 31, 2013 they sold it. They did not live there for the 5 years prior to the sale of the property.

There is a gain of approximately $65,000 on the sale of the property. I know that the depreciation will have to be recaptured, but otherwise, is there any exception that might apply here to exclude the rest of the gain under the primary residence exclusion? I know this is probably a long shot! Thank you.