Not sure if the guidance has changed but doesn't the IRS presume you sold by reason of home move
If a safe harbor described in this section applies, a sale or exchange is deemed to be by reason of a change in place of employment, health, or unforeseen circumstances.
There is a bulletin from 2004 that gives further commentary that says whatever the rational for the sale, if the homeowner meets these safe harbor qualifiers they won't be challenged. I think the original poster would qualify. There are no automatic dis-qualifiers such as renting the home that I can find.
nternal Revenue Bulletin: 2004-39 | Internal Revenue Service (irs.gov)
One commentator asserted that the factors are beyond Congressional intent, unnecessary, and overbroad. The final regulations retain the list of factors because it is helpful in determining the taxpayer’s primary reason for the sale or exchange.
For each of the three grounds for claiming a reduced maximum exclusion, the temporary regulations provide a general definition and one or more safe harbors. Under the temporary regulations, if a safe harbor applies, the taxpayer’s “primary reason” for the sale or exchange is deemed to be change in place of employment, health, or unforeseen circumstances.
