There are exceptions to the 2 year rule, for the exclusion of capital gains on the sale of your primary residence. One exception is for "unforeseen circumstance". Divorce almost always meets this exception. You are allowed a reduced maximum exclusion. For most people, this means they get the full amount, unless it's significantly close to the $250K. Using an example: you lived in the house one year (50% of 2 years). You can exclude up to $125,000 (50% of 250K) of your share of the gain.
Reference: https://www.journalofaccountancy.com/issues/2009/nov/20091783.html
