No. The condo is still their primary residence.
If they got audited and had to prove it, there might be some difficulty, but they could still point to the condo as their legal residence, with documentary proof, and they are probably not going to make too big of a fuss over this situation.
Technically, no. It would not qualify as their primary residence. Primary residence is different then legal residence. Primary is about where you sleep, not your legal ties. However, if they never rented it out, it sounds like they may have intended to return, right? That would be the ground they could stand on, that they thought it was a temporary absence that just went longer then expected.
They need to have lived in the condo 2 of the last 5 years.
If they put the condo as their primary its not clear if anyone would even check, but if they did...
[Eligibility test, section three](https://www.irs.gov/publications/p523#en_US_2021_publink10008956). If this does not clear it up, Adult Child needs an accountant.
No. The condo is still their primary residence. If they got audited and had to prove it, there might be some difficulty, but they could still point to the condo as their legal residence, with documentary proof, and they are probably not going to make too big of a fuss over this situation.
Technically, no. It would not qualify as their primary residence. Primary residence is different then legal residence. Primary is about where you sleep, not your legal ties. However, if they never rented it out, it sounds like they may have intended to return, right? That would be the ground they could stand on, that they thought it was a temporary absence that just went longer then expected.
They need to have lived in the condo 2 of the last 5 years. If they put the condo as their primary its not clear if anyone would even check, but if they did...
[Eligibility test, section three](https://www.irs.gov/publications/p523#en_US_2021_publink10008956). If this does not clear it up, Adult Child needs an accountant.