buying house as a 2nd primary residence

[Craig McLaughlin]

Hi all,

I currently have lived in my primary residence with my wife for 10 years.  I have recently taken a new job about 100 miles away.  Am I able to purchase a house at the new location with cash, live there as MY primary residence while working for the next 5 years while my wife still lives in original house, and then when I'm ready to retire;  sell the 2nd(newer) one, move back into original, and not have to pay taxes on any appreciation since it was MY primary residence?  Also, would I be able to rent a room or two out at the new place or would that get even more attention from IRS.  I am not looking to be shady, but this situation, if allowed, would really benefit me.  Thanks for all the input