My mom, a US Citizen who resides here in the US, inherited a condo in Taiwan.

She plans to live there for the next 2-3 yrs and then sell it.
Can this condo be treated as her primary residence and benefit from the $250K cap gains exclusion for selling one's primary residence?

Thanks.

correct however, aslongas she meets the requirements also it must be her primary home and she must meet both the ownership test and the use test. She is eligible for the exclusion if shehasowned and used her home as her main home for a period aggregating at least two years out of the five years prior to its date of sale. She can meet the ownership and use tests during different 2-year periods. However, she must meet both tests during the 5-year period ending on the date of the sale. Generally, she is not eligible for the exclusion if she excluded the gain from the sale of another home during the two-year period prior to the sale ofher home.

Thanks, Wnhough. That answers the question. (She would meet the Ownership and Use test and hasn't sold in a home in 20 yrs before this.)

I just wasn't sure if selling a primary residence in a foreign country counted as a primary residence.

yes;aslongas your mother meets the requirements, it is her primary home regarldless of its location.