Seller Closing Information

I owned and used the residence as my principal residence for periods aggregating 2 years or more during the 5-year period ending on the date of the sale or exchange of the residence.

I have not sold or exchanged another principal residence during the 2-year period ending on the date of the sale or exchange of the residence.

During the 5-year period ending on the date of the sale or exchange of the residence, I did not acquire the residence in and exchange to which section 1031 of the Internal Revenue Code applied.

If my basis in the residence is determined by reference to the basis in the hands of a person who acquired the residence in an exchange to which section 1031 of the Internal Revenue Code applied, the exchange to which section 1031 applied occurred more than 5 years prior to the date I sold or exchanged the residence.

There has not been a period of nonqualified use of the residence during the period I owned the property (not including any period prior to January 1, 2009)

The full amount of the gain on the sale or exchange of the residence is excludable from gross income for federal income tax purposes under section 121 of the Internal Revenue Code.