Are you sure you don't meet the 2/5 rule? I guess it depends on when you moved out. If you moved out on July 1, 2021 (started your new lease) but you don't close on the sale until after July 2, 2025, then you missed the 3 year requirement, but just barely. Can you push the sale up to June, so you close less than 3 years after moving out? (Because of the tax savings you would see if you sell in June, you may be able to offer a significant price discount or other financial incentives for a fast close.)
If not, you can't use the partial exclusion. The partial exclusion applies if you need to sell the home before meeting the 2 year ownership requirement. There must be a triggering event that forces you to sell due to a financial, medical, or other hardship, and the sale must be close in time to the triggering event. The partial exclusion does not apply to extend the requirement that you sell within 3 years of moving out. And, you don't have a triggering event in 2024. You can claim the exclusion if you sell in June 2025, but if you wait to July, either due to market requirements, bad planning, or just bad luck, you can't use the exclusion.
