The unforeseeable events are defined by the IRS in this document.
The IRS says:
Unforeseeable Events
You meet the standard requirements if any of the following events occurred during the time you owned and lived in the home you sold.
- Your home was destroyed or condemned.
- Your home suffered a casualty loss because of a natural or man-made disaster or an act of terrorism. (It doesn’t matter whether the loss is deductible on your tax return.)
- You, your spouse, a co-owner of the home, or anyone else for whom the home was his or her residence:
- Died;
- Became divorced or legally separated;
- Gave birth to two or more children from the same pregnancy;
- Became eligible for unemployment compensation;
- Became unable, because of a change in employment status, to pay basic living expenses for the household (including expenses for food, clothing, housing, medication, transportation, taxes, court-ordered payments, and expenses reasonably necessary for making an income).
- An event is determined to be an unforeseeable event in IRS published guidance.
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