Somebody who had lived in a house over two years but waited over 3 years, after moving out, to sell it would not qualify under the 2/5 rule for an exemption. It makes no sense for someone who live in the house less than two years and waited over 3 years to sell it to get a partial exemption, just because he had a 50 mile job change. The three year gap (Mar 2014 to Jun 2017) disqualifies him. In addition, there's the two year rule for a partial exemption. Reference: <a rel="nofollow" target="_blank" href="
http://www.nolo.com/legal-encyclopedia/the-partial-home-sale-tax-exclusion-irs-approved-unforeseen-c...>
