Yes No  
    (1) I owned and used the residence as my principal residence for periods aggregating 2 years or more during the 5-year period ending on the date of the sale or exchange of the residence.
    (2) I have not sold or exchanged another principal residence during the 2-year period ending on the date of the sale or exchange of the residence (not taking into account any sale or exchange before May 7, 1997).
    (3) No portion of the residence has been used for business or rental purposes by me (or any spouse if I am married) after May 6, 1997.
    (4) At least one of the following three statements applies: The sale or exchange is of the entire residence for $250,000 or less.
     OR
I am married, the sale or exchange is of the entire residence for $500,000 or less, and the gain on the sale or exchange of the entire residence is $250,000 or less.
     OR
I am married, the sale or exchange is of the entire residence for $500,000 or less,
     and
(a) I intend to file a joint return for the year of the sale or exchange,
(b) my spouse also used the residence as his or her principal residence for periods aggregating 2 years or more during the 5-year period ending on the date of the sale or exchange of the residence,
     and
(c) my spouse also has not sold or exchanged another principal residence during the 2-year period ending on the date of the sale or exchange of the residence (not taking into account any sale or exchange before May 7, 1997).