Dear Friend,Hello and welcome. To qualify for capital gains exclusion, you girlfriend need to qualify certain eligibility.Now, as of now, she may be staying with you but one of the requirement to qualify for capital gains exclusion is that if she has stayed in the home that she is selling as her residence for at least 24 of the months she owned the home during the 5 years leading up to the date of sale, she meets the residence requirement. The 24 months of residence can fall anywhere within the 5-year period. It doesn't even have to be a single block of time. All you need is a total of 24 months (730 days) of residence during the 5-year period.
So, she is staying with you currently will NOT be a problem if she has stayed at least 24 months in past at that place.
You may read more about the overall eligibility at :
I am sure this would help.
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