Also, we are getting married in May and then moving from Miami, but we don't know where to yet.

Once you have lived in a property you own for 2 out of the last 5 years you can sell it and take the first 250K (500K if married) in profit tax free.  

I've done pre-foreclosure sub2, where I caught up the payments and took over, but not in BK.Is it just the sole owner or is he married?  

If you meet this requirement, then you can take the $250k/$500k (if married filing jointly) tax free under Sec 121.

He isn't married and his only next of kin was his mother who passed away a couple of years ago.  

My brother has moved out and my father married a woman who had him add her name to the Warranty Deed.

Having just married a Canadian, we decided to set up base here in Canada first.

He just got married and will be looking for more deals this coming year after they buy their own home.

Party B is a married couple and the husband is out of a job, currently looking.

Any remaining loss can be carried over to next year (please check with a CPA).IRS says "Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance."