Is there an exception to the two year rule if I had to leave my home due to a protection order after living in it for 10 years and haven’t been there for the last five

[Mike9241]

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  

[mgarry3416]

Most cases no.  I assume you are having problems with your spouse and now your getting a divorce and selling the house. 

Because of the legal issues, it may be in your best interest to discuss your tax issues with a professional tax preparer such as an enrolled agent that can work with your lawyer and other social workers.  You may also want to work with any social services groups that assist with individuals in abused  situations.  There is help out there.  This board is not a good place to discuss these issues or to offer the complex help that may be needed.  

Good luck and stay safe

[NCperson]

@mgarry3416 I guess we would need to OP to explain more about the situation.  If it is a divorce situation, there is an exception for that: 

"Separated or divorced taxpayers.

If you were separated or divorced prior to the sale of the home, you can treat the home as your residence if:

• You are a sole or joint owner, and

• Your spouse or former spouse is allowed to live in the home under a divorce or separation agreement and uses the home as his or her main home."

right side of page 4. 

www.irs.gov/pub/irs-pdf/p523.pdf

[Opus 17]

If you divorce and split the proceeds, you can claim the exclusion on your half of the gain if your ex-spouse meets the 5 year /2 year rule, even if you do not.  

The partial exclusion rule for unforeseeable circumstances does not apply in this case.  It can be used to to qualify for a partial exclusion if you owned less than 2 years, or lived in the home less than 2 of the past 5 years, but it doesn't go out longer than 5 years. (Look at worksheet 1, part B, step 1 in publication 523.) https://www.irs.gov/forms-pubs/about-publication-523