If I understand your post correctly, it sounds to me like you did not live in the house for one single day as your "PRIMARY" residence for the last 5 years you owned it, counting back from the date of the closing on the sale. If so, then you don't qualify for any kind of tax exclusion under *any* circumstance. In other words, there is no special circumstance that will apply here, and any and all gain realized will be fully and completely taxable.
So if this is true then you can do the paperwork if you want. But your chances of getting the exclusion or any part of it, are zero percent.
