2 out of 5 year ownership requirement

[Alexander Fichel]

I've searched this forum and googled and checked irs.gov, and still fail to understand this requirement about ownership. Everyone seems to ask questions about the residence requirement which I get. You have to live there 2 non contiguous years out of 5. But for for ownership requirement, how can you own the home for at least 2 years out of the last 5? This wording is throwing me off. How can I not own the house preceding the sale. Why can't they just write, you have to own the house for at least 2 years proceeding the sale. What does the "within 5 years" mean? How can you own a home for 3 years, and then not own it for 2 years and then sell a home you don't own??

From irs.gov site:

Eligibility Step 2—Ownership

Determine whether you meet the ownership requirement.

If you owned the home for at least 24 months (2 years) out of the last 5 years leading up to the date of sale (date of the closing), you meet the ownership requirement. For a married couple filing jointly, only one spouse has to meet the ownership requirement.

irs eligibility