TaxGuyBill
		
		
		
		
		
		
		
		
	
			
		
		
			
					
		
	
	
			Level 15
		
	
				
		
	
		
			
    
	
		
		
		04-18-2021
	
		
		03:11 PM
	
	
	
	
	
	
	
	
	
	
	
	
	
	
		
	
				
		
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As Bob pointed out, if the home was not their Principal Residence on 6/30/2017, it seems they don't meet the 2-out-of-5 year rule.
In answer to your question, Line 19a of the Home Sale Worksheet should be "No" (assuming they did not use it again as their Principal Residence AFTER they had rented it).