@robingadams , having read through the "whole thing" and agreeing with the excellent replies from colleagues @xmasbaby0 and @NCperson , just wanted to point out that the two year ownership requirement is either one or both to own the property for two years while the use requirement is for both spouses/partners for total of 730 days. There is also the requirement that neither party must have claimed this gain exclusion within the last two years.
Having said that, unless your employer is a govt. entity, you are unable to suspend the use and ownership requirement for a period 10 years ( if I remember right). For the rest of us common folks, you can rent out the property ( as I did when I was abroad) or sell and if required " job required move " clause exclude all or a portion of the gain. Same situation will occur if you bought a property abroad when you return from the foreign sojourn.
Does that make sense ?
pk
