Deductions & credits

no exclusion is available in your situation. in your situation you converted what started out to be your personal residence to rental.  the rules for a job change (or any other) partial exclusion would require you to have owned and occupied it as your main home for some period in the 5 years before sale. you meet the ownership test but fail the occupancy test.  0 days occupied in the 5 years before sale. the smaller of the two is use so its 0. no home sale exclusion is available. 

  

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