does the previous full exemption disqualify me from the partial this time, or is it two separate things?
From my perspective, that's a "grey area" that could probably be interpreted both ways. My own interpretation is that since the word "or" is insinuated between the full exemption rules and the partial exemption rules, if you are not moving by choice, then you would qualify for a partial exemption. But that doesn't mean the IRS interprets the rules the same as I do.
Personally, I wouldn't attempt the partial exemption unless the tax savings would be substantial. But even then, I would make sure I had the cash on hand to pay the taxes with, if the IRS sends me a nasty gram with a bill.
