TomD8
Level 15

Deductions & credits

If you claim a partial exclusion, no one here can tell you with certainty whether or not your claim will stand up to an IRS audit. I suspect that your problem if audited would be that you knew your new job was 51 miles from home when you took it in 2019. An auditor might well conclude that your 4-hour total commuting time was reasonably foreseeable. And one of the "important factors" listed in the "Other Facts and Circumstances" section of Publication 523 is that you "couldn’t have reasonably anticipated the situation when you bought the home." https://www.irs.gov/pub/irs-pdf/p523.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.