Hal_Al
Level 15

Deductions & credits

Simple answer: No.  You must both own and live in the house for a full two years.

 

There are exceptions, most notably if you had to move for employment or health reasons. But, there are also "other unforeseeable circumstances".  

 

References:

https://www.journalofaccountancy.com/issues/2009/nov/20091783.html

https://www.nolo.com/legal-encyclopedia/the-partial-home-sale-tax-exclusion-irs-approved-unforeseen-...