Refer to IRS Pub 523, page 6.
If you don't meet the Eligibility Test, you may still qualify for a partial exclusion of gain. You can meet the requirements for a partial exclusion if the main reason for your home sale was a change in workplace location, a health
issue, or an unforeseeable event.
You meet the standard requirements if any of the following
events occurred during the time you owned and lived in
the home you sold.
• Your home was destroyed or condemned.
• Your home suffered a casualty loss because of a natural or man-made disaster or an act of terrorism. (It
doesn’t matter whether the loss is deductible on your
tax return.)
• You, your spouse, a co-owner of the home, or anyone
else for whom the home was his or her residence:
1. Died;
2. Became divorced or legally separated
https://www.irs.gov/pub/irs-pdf/p523.pdf
The maximum gain exclusion of $500,000 would be split.
I hope this helps!
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