Primary exemption or 1031 exchange?

[Michael Bettencourt]

Quick question, wanted to confirm what I read in the IRS pub. 523. I lived in my home in San Diego from June 2010 to Oct 2013 and Moved to Ventura Ca. (180 miles north) on Active Duty Orders. From everything I've read I should considered Qualified extended duty and be exempt form capital gains on its sale( hopefully this spring). Thanks BP!

[Jacob Pereira]

Hey there Seabee. I was a combat engineer myself, which I'd say is the Marine Corps equivalent. I get the sense that the other posters here don't fully understand your question, although they did give you the right answer. 

You're on qualified duty more than 50 miles away, so the fact that you don't meet the 2 years of the last 5 is extended (provided you were actually on orders long enough for the numbers to work, which seems very likely). Sell away, and thank you for your service.