Deductions & credits

Probably not.  The requirement that you live there for two years of the previous five years  (24 months of the previous 60 months)  is pretty much a minimum basic starting requirement for any conversation about exclusion.  

There is a "hardship" provision that allows you to prorate the exclusion, but it only applies if the reason you move out is due to an involuntary and unforeseen event.   Examples include military deployment, a change in health status that makes living in the existing home impossible, or a change of job that requires you to move.  Even when using the hardship  provision to get a partial exclusion, you have to sell within a reasonable period of time of moving out. Converting it to a rental would not generally be allowed unless you can show that market conditions made it impossible for you to sell at that time. The goal of Congress when they created these provisions was to assist residential homeowners, not landlords.

 You can read the partial exclusion rules in IRS publication 523. If you decide you qualify for a partial exclusion, you don't send proof with your tax return, but you must keep the proof available for at least six years in case of an audit. <a rel="nofollow" target="_blank" href="https://www.irs.gov/forms-pubs/about-publication-523">https://www.irs.gov/forms-pubs/about-publicati...>