@alireadrean wrote:
Tracking the partial exclusion, but am I eligible for full exclusion given the intelligence community carve out in Publication 523 (Service, Intelligence, and Peace Corps personnel)?
[Edited]
I understand the confusion, but that's not what the suspension means. You can suspend the requirement that you live in the home for 2 of the past 5 years. (That allows you to move away and wait more than 3 years before selling.) Look at the examples on page 5. The suspension rule doesn't change the basic requirement to own the home for 2 years, it changes how the 2 years are calculated.
You can also never claim an exclusion twice in less than 2 years (section 121-2b), unless you qualify for a partial exclusion in section 121-3. The foreign service suspension requirement in section 121-5 does not allow you to claim a full exclusion twice in 2 years.
See
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRb467872627553f...
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRb467872627553f...
https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFRb467872627553f...
You still qualify for the partial exclusion because you are selling due to a work-related move.
The partial exclusion is figured based on the shortest of 3 periods:
a. how long you lived in the home as your main home,
b. how long you owned the home, or
c. how long between the sale of the previous home where you used the exclusion and this home,
