since you qualify for the partial exclusion for the home sale because of a job move. the new place of employment is at least 50 miles farther from the taxpayer's old home than the former place of employment was.
so if your old place of employment was 25 miles from your old home then the new place of employment must be 75 or more miles from the old home
assuming you qualify and are single living in the old home for 14 months would entitle you to an exclusion
of 14/24 * $250,000 or over $145K. repairs don't count. if you rented after having lived in it, any depreciation allowed or allowable would be subject to section 1250 recapture and is not eligible for the exclusion.
if you owned and rented it out before you made it your primary residence the exclusion is computed differently.
1) period of nonqualified use = to the period after 2008 you owned it but it was not used as your principal residence
2) total ownership period
3) total gain
4) nonexcludable gain = 1 divided by 2 times 3
depreciation recapture still applies.
