@eccentrichearts
what’s interesting is that we usually think of the partial exclusion rule as applying to people who have to move out before they satisfy the two-year requirement, but after carefully reading publication 523, the worksheet used to calculate the partial exclusion does not contain this limitation. So if you moved out due to work, you can use the worksheet in publication 523 to claim a partial exclusion. In your case, you have to start with the date of the actual closing and then count back five years, and determine how many days you lived in the home as your main home during that five-year look back period.
Assuming you close around September 30, 2021, that look back period will go to September 30, 2016, which means you would have about 4 1/2 months residency out of the 24 month requirement, so you would qualify for about 1/5 of the normal exclusion amount.
