Special rules for two year rule in selling house, the last exception - Other unforeseen circumstances - This could could basically be up to anyone's opinion??

The unforeseeable events are defined by the IRS in this document.

 

The IRS says:

 

Unforeseeable Events

You meet the standard requirements if any of the following events occurred during the time you owned and lived in the home you sold.

• Your home was destroyed or condemned.
• Your home suffered a casualty loss because of a natural or man-made disaster or an act of terrorism. (It doesn’t matter whether the loss is deductible on your tax return.)
• You, your spouse, a co-owner of the home, or anyone else for whom the home was his or her residence:

1. Died;
2. Became divorced or legally separated;
3. Gave birth to two or more children from the same pregnancy;
4. Became eligible for unemployment compensation;
5. Became unable, because of a change in employment status, to pay basic living expenses for the household (including expenses for food, clothing, housing, medication, transportation, taxes, court-ordered payments, and expenses reasonably necessary for making an income).
6. An event is determined to be an unforeseeable event in IRS published guidance.