Capital gains on the sale of a new home?

The rollover rules no longer apply. The new law that has been around for quite a while is very simple. Have you lived in and owned this home for at Least 24 months in the last 5 years. If so than an individual can take up to a 250,000 dollar exusion on any capito gains and a couple up to 500,000. As of now there is no limit to how many times you can use it as long as you meet the timeline criteria. Good luck with the move.