If you sell it for $800k, you have a capital gain of $75k ($800k - $725k).Capital gains taz is usually lower than ordinary income tax, but since you don’t qualify for the 2 out of 5-year exemption, you’re looking at paying full capital gains taxes.

Not even Wyoming is exempt. 

Solo 401(k)'s in most instances are exempt from UBIT as it relates to Debt Financed Income.

@Stuart Udis Michigan's Transfer Affidavit has exemptions for several transfer of ownership types, including from a single owner to a single-member LLC.https://www.michigan.gov/-/media/Project/Websites/treasury/F...Is it different in Pennsylvania?

The last thing that comes to mind would be moving the funds to a rollover IRA and withdrawing them with help from your tax advisor or CPA to qualify for the first-time homebuyer exemption. 

The fha 100 mile rule will be triggered whenever you try to vacate your current primary and also trying to use the rental income to qualify.However, this 100 mile rule can be exempted for the following rulesRelocationIncrease in family sizeVacating a joint owned propertyNon-occupying co-borrowerIf you are not trying to use FHA on your 2nd house hack, you can use conventional and the rules that I mentioned above will not be a concern and will be exempted.

If we resided in a property for 20 months in the last 5 years, does the IRS consider a "partial" capital gains tax exemption?

Also- can anyone answer a question regarding the $250,000 exemption from gains when you sell a property in Washington state as a single filer?

How big of an impact is losing the homestead exemption?

HOA, no homestead exemption, because my primary residence is in PA.