Deductions & credits

the only exception that allows suspension of the 5-year test period for the ownership and use tests is for members of the military (or spouse), foreign service, intelligence community, Peace Corps employees (or volunteers serving outside of the US  - must meet the more than 50 miles from home test) and members of the commissioned corps of NOAA or public health service who are serving at a duty station on active duty for more than 90 days or indefinite period if serving at a duty station at least 50 miles from taxpayer's main home or residing in governmental quarters under government orders.

 

also, you might qualify for a partial exclusion under the unforeseen circumstances test.  the partial exclusion would be the number of days you occupied that home as your principal residence during the 5-year period ending on the date before sale divided by 730 times $250K