Capital gains tax on an owner-occupied 4-family?

[Brittani Gardner]

Hi! I'm looking for answers regarding the sale of my 4-family that I have lived in since I purchased in 2015. I have an offer to buy that will leave me a profit of roughly 100k. I plan to purchase a single family home and use the proceeds as a down payment. Is my building exemption from capital gains since I occupied one of four units since owning? If not, can I do anything to avoid capital gains tax or depreciation recapture beside offset with losses (that I don't have)?

[Ashish Acharya]

@Brittani Gardner , 

There might be some confusion between what @Matt Lefebvre posted and I am going to say.  What Matt said is entirely not true. 

Did you move in one of the units after it was rented for a couple of years?  If you did move in after renting out for a couple of years, than it is more complicated. 

If not, you can exclude a gain only on the 1/4 of the gain(assuming each unit is same). Rest of the gain is taxed at capital gain after paying 25% on the depreciation recapture on the " Unrecaptured section 1250 gain"

Hope this makes sense.