How do you calculate Capital Gains on primary-turned-rental?

[Mindy Jensen]

Someone reached out to me about selling a primary residence they've owned for 14 years, and rented out for the last 18 months.

I know just enough tax stuff to be dangerous.

The gain on the 14 years is tax free up to $500k because they're married. What about the last 18 months? I think you can't avoid taxes on that gain, but how do you account for the differences?

@Natalie Kolodij @Linda Weygant @Steven Hamilton II