there is no requirement that your spouse/girlfriend be a US resident in order to meet the 2 out of 5 year use test. the two years that she used the house can be any period within the five years before the sale. the fact she wasn't married to you for the two years is irrelevant. on a joint return there is a $500K exclusion because both use and ownership tests are met - $250K for each of you. not $500K each. there is a requirement that she have an ITIN but not a green card.
