@gtrkay
The so-called hardship rule,
You may qualify if you can demonstrate the primary reason for sale, based on facts and circumstances, is work related, health related, or unforeseeable.
Can only be used to qualify for a partial exclusion if you don't meet the "owned for at least 2 years" part of the 2 year/5 year rule. In other words, you don't meet the ownership rule because you had to sell early. You do meet the ownership rule, you don't meet the residency part of the test, but the hardship rule does not extend the residency test. The only thing that extends the residency test is if the reason you moved out is connected with military service.
