"You meet the requirements for a partial exclusion if any of the following events occurred during your time of ownership and residence in the home.
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You took or were transferred to a new job in a work location at least 50 miles farther from the home than your old work location. For example, your old work location was 15 miles from the home and your new work location is 65 miles from the home.
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You had no previous work location and you began a new job at least 50 miles from the home.
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Either of the above is true of your spouse, a co-owner of the home, or anyone else for whom the home was his or her residence."
https://www.irs.gov/publications/p523#en_US_2020_publink100073097
The partial exclusion is ordinarily limited to the percentage of the two years up to the date of the sale that you owned and occupied the home as your principal residence.
Note that the full exclusion if filing a joint return is $500K.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
