I'm buying my first property in PA  (40 acre campground) and the title commitment contains the language belowin the exclusions.

I have been complacent using the auction exclusively to flip.

For reference, 26 usc 121 (b)(3)https://www.law.cornell.edu/uscode/text/26/121states exclusion can only be used once within 2 years (paraphrased)Maybe one of the accountants like McElroy , plaks, or sadiqi can weigh in with a more “real life application” to help you.Maybe if don’t file jointly in 2021 ( for the 2020 filing) your now current husband can take the exclusion on what was his property???

"(2)The CDC has made it clear that they want to increase restrictions, and exclusively increase them.

In addition, if you are self-employed with no full-time employees you may wish to consider opening a Solo 401k instead of a self-directed IRA as it has several advantages over an IRA LLC such as much higher contribution limits, direct checkbook control (i.e. no need to have the account at a specialty trust company), ability to take a 401k loan, exclusion from unrelated debt finance income tax with respect to investment in real estate acquired with non-recourse financing, etc.In addition, please note if you purchase debt-financed real estate with your IRA, unrelated debt finance income tax should apply to the income attributable to debt-financed real estate held by your IRA.

She works almost exclusively with real estate investors.

We are in a suburb outside LA (Simi Valley... it's actually in Ventura County) and it's almost exclusively families.

Neighbors that own high-end homes and condos in exclusive resorts might not appreciate living next to a house-turned-hotel. 

On the return that you file claiming the exclusion - you don't necessarily need to prove that you lived there. but you are signing the return that it is accurate.

And since you've owned it for 5 years and lived in it for 2 out of the 5 prior to sale you can take advantage of the 121 exclusion.