Unless you rented to family or friends at below market value, first comes depreciation recapture. If you did not take depreciation when should have, run to a tax pro to correct this. the tax laws require you to recapture depreciation, the larger of allowed or allowable. the job change might qualify you for a partial exclusion (15/24 of $500K) if 1) the new place of employment is at least 50 miles farther from the (old) home than the former place of employment was and 2) you have not used the home sale exclusion in the last two years.
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