My primary residency is a house that I own free and clear.

., rental) use would not include any period after the last date that the property is used as the principal residence of the taxpayer or the taxpayer's spouse, so it essentially doesn't matter that it was a rental from December 2014 - June 2017 for purposes of the home sale gain exclusion since the last date you lived in the property as your principal residence was before you rented it out.Depreciation recapture is another story.

I'm a new investor looking for my first deal and a primary residence.

I feel like taking on a rental, as well as purchasing a new primary residence I would be smart to meet with an accountant.Any suggestions on how to find a good one?

In that, I just bought my primary residence (a SFH) last year and not planning on moving anytime soon.

Just because you do have a gain on your adjusted basis and it does not sound like it was your primary residence, and able to avoid any gain.

Got stuck with utility bills as apparently utilities are tied to property, not the resident (in this case, tenants).

I own property MD should i use a CPA from MD or the state where i currently reside?

Here's the scoop:The house has been a rental for @ 6 years with decent income; clearing @ $6k + annually; no mortgage; current market value @ $160kI have probably broken even at this point with initial cost and all (many many) upgrades;  have no idea what the tax situation will be if I sell; would not be able to use 2 year personal residence - no cap gains rule.  

We are open to occupying one unit of a duplex (to secure a lower interest rate) for example, and have a good friend who would rent a room in our residence - with an extra apartment (or possibly 2 if there is a basement) creating multiple revenue streams to quickly repay a relatively small mortgage.