**Based on your facts, your residence period would generally begin when you actually moved in during August 2019.** You should not assume June 2021 satisfies the two-year residence requirement.

For the U.S. federal home-sale exclusion, two separate tests apply during the five years ending on the sale date:

- **Ownership:** Your period began with your purchase in June 2019.
- **Use as your main home:** Your period generally began when you moved in during August 2019.

The Treasury regulation specifically requires occupancy to establish the residence period. It allows short temporary absences, such as vacations; your description indicates that the renovation occurred before you established residence there. [Treasury Regulation §1.121-1(c)](https://www.govinfo.gov/content/pkg/CFR-2023-title26-vol2/pdf/CFR-2023-title26-vol2-sec1-121-1.pdf)

Owning only one property and keeping it unrented does not establish that it was your main home. The IRS gives an example directly relevant to you: someone owns a house but lives in a rented house; the rented house is their main home. [IRS home-sale guidance](https://www.irs.gov/businesses/small-businesses-self-employed/sale-of-residence-real-estate-tax-tips)

**Your driver’s license and USPS dates are evidence of residence; they do not automatically determine its start date.** The IRS considers all the facts, especially where you actually lived. Moving bills in June would therefore be insufficient by itself to establish June occupancy. Keep your forwarding confirmation, moving records, and apartment move-out records to support the actual date. [IRS Publication 523](https://www.irs.gov/publications/p523)

If you actually moved in on August 10, 2019, and lived there continuously, closing on or after August 10, 2021 would satisfy the 24-month use test, assuming the other eligibility requirements are met.

One additional issue deserves review with your tax preparer: the June–August period may constitute **nonqualified use**, making a proportionate share of the gain taxable even after you satisfy the two-year tests. That rule can apply when a home was vacant before move-in, subject to applicable exceptions. [Publication 523, nonqualified-use rules](https://www.irs.gov/publications/p523#en_US_2025_publink100077085)