You can designate a property as your principal residence for a given year only if you, your spouse, your former spouse or your child ordinarily used the property as a residence during that year, even if occupation was only short term.
You can designate only one property as your principal residence for a given year.
For more information on the conditions for designating a principal residence, see the section of the guide Capital Gains and Losses (IN-120-V) dealing with a principal residence.
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