That would mean that at this time you do not qualify for Section 121 exclusion of your capital gains on the sale of the property, because you have not owned it and occupied it as your primary residence for two of the past five years.So, your question is can you move back into the property and occupy it for two years and qualify for the Section 121 exclusion of up to the maximum limit of either $250,000 for a single taxpayer or $500,000 for a married taxpayer.The answer is that you cannot.If you move into the property for two years and qualify for Section 121 treatment, you will have two years of "qualified use," and a number of years of "non-qualified use" that would be equal to the number of years you have owned the property minus the two years of "qualified use" as a primary residence.  

Tax treatment preference?

I asked for a POF and that document looked very fake, altered. 

Here is a youtube guru telling landlords how to rip off tenants with this.Note that as an Agency lender I would not care what your lease says, we will not count you over-paying for rent as a down payment, nor we will count an overly large security deposit as a down payment even if your lease calls it an "option deposit" or similar (too many people would just dummy up fake paperwork and use this as a way to get 100% financing with 0% down). 

If it's a request to upgrade appliances or plaint or window treatments, politely tell them they viewed it and rented it so they clearly accepted it.

Tax treatment is probably a secondary consideration.

I am seeing/hearing a lot more about rental scams in my area, where scammers will list a unit for cheap and collect fees on unsuspecting applicants.  It seems to be increasing quite a bit according to people I talk to...

Delaware Statutory Trusts, Tenants In Common syndications, Tenants in Common real estate ownership, as well as long term ground leases are all products that give you passive fractional ownership that still qualifies for 1031 treatment.  

The best price I've found is $49 for first treatment for cockroaches and $99 per quarter after that with a 1 year commitment. 

Could you just request a scrape and replace treatment and be done with it or encapsulate and sheetrock over the encapsulant?