Turning 1 primary and 1 rental into 1 primary

[Yoon Chong]

I'm looking to sell two properties, one primary and one rental, and use the profits to pay cash for a new primary. I'm wondering if there are some strategies to minimize my capital gains tax burden. Here's the situation:Primary home: purchased for $350k; can probably sell for $750k; owe about $50k on the mortgage. So, I'll have a $350k capital gain, minus the $250k for it being my primary for a few years. Owned for about 8 years.Rental Home: fully paid off, purchased for $200k; can probably sell for $450k. $250k capital gain. Have owned it for 10 years.The home I'm looking to buy will essentially utilize all the cash I will have after these two sales. I don't want to take out a loan. My concern is the capital gain tax burden I will face after the sale of both. Are there any strategies that I should consider to minimize the tax burden? Is it possible to use a 1031 Exchange on the rental and put it towards a primary? I know it's meant for investment properties. However, how will they know whether or not the new property is my primary or investment?