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Case Study 1: 5-Year Test PeriodPeter bought a home in 2012 and lived in it for 2½ years. Beginning in 2015, he was on qualified official extended duty in the U.S. Army. He sold his home in 2021 and had a $12,000 gain. Peter would normally not meet the use test in the five-year period before the sale (2016–2021). Peter can disregard those six years. The test period consists of the five years before he went on qualified official extended duty. Click here for an explanation. The period of suspension cannot last more than ten years. Together, the ten-year suspension period and the five-year test period can be as long as fifteen years. The suspension can be used on only one property at a time. For more information about the suspension of the five-year test period, see Publication 523, Selling Your Home. 
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