@Opus 17 wrote:If job 2 is more than 50 miles from your old home, then job 2 would qualify you to claim the partial exclusion when you sold the old home. There is no specific time frame required in the law (for example, the law does not require you to have job 2 lined up before you sell the old home).
I disagree. If you are claiming the 50 mile "safe harbor", one of the requirements is "The change in place of employment occurs during the period of the taxpayer's ownership and use of the property as the taxpayer's principal residence".
https://www.law.cornell.edu/cfr/text/26/1.121-3#c
