If you check the thread above - you will see other tax professionals confirming what I said. if you move out and rent but NEVER MOVE BACK - then it does not count as NQ.

@William Crutcher - I compiled a list of recent BP postings that requested a CPA in the Cincinnati Areahttps://www.biggerpockets.com/forums/81/topics/493...https://www.biggerpockets.com/forums/86/topics/144...https://www.biggerpockets.com/forums/51/topics/250...I compiled a list of recent BP Postings that requested a lawyer in the Cincinnati Areahttps://www.biggerpockets.com/forums/51/topics/416...https://www.biggerpockets.com/forums/51/topics/396...Feel free to reach out to the posts of the above postings on who they decided to go with and if they are satisfied with their services.You may also want to attend a local REIA and network with the professionals there and ask who they use as a CPAYou may want to open up your search to CPA's that work with clients remotely if you are unable to connect with a Local CPA.In the meantime - feel free to ask me any tax questions that you have.How many years did you live in the house before you went ahead with the rent to own and eventual sale?

She is a fellow member off NARPM and seems very knowledgeable and professional.

Consult with a professional CPA familiar with these rules.

I always recommend a legal professional - you can ask questions and though they are more costly, should provide you with the answers you need to feel secure. 

I've spent all day on the phone with a variety of professionals, including the IRS, CPA's, attorneys and SDIRA custodians, who all have all given me different answers to that same question and most with different explanations why or why not.  

The ultimate goal in determining whether the provider's account fees meet your needs should be the value provided, not just in fees you'll incur, but also including intangible factors such as highly experienced professionals and responsiveness to client needs.Funding Time Frame - I would argue that this is the most important factor, as moving quickly is the nature of the real estate investment community. 

I was a salaried professional with as many as 16 rentals and I did a lot of my own work.

You need to reach out to a local professional that knows the market and location.

It always seemed to me like Fed Hill was where younger professionals went, then they moved to Fells Point or Canton.