Iceberg Slim corrected me, it was a slip of the finger on the computer, it's tax free profit after sales price plus improvements (not maintenance) $250,000 for a single person or $500,000 for a married couple.
It doesn't matter if it's bought as a residence, matter of fact it's easier. The requirement is you must live there for 2 of the past 5 years unless you were moved by your employer and then it's prorated. There may be some other similar exemptions.
It's even better if you inherit the house, you get a step up in basis which means whatever the house is valued at when you die, that's your sales price and then its the 250k/500k on top of that price.