We did not meet full 24 months Eligibility Test, the house was our primary home for 20 months in the last five years. Do I still qualify for a partial exclusion?

[dbnote66]

I was relocated by my job on 12/1/2013. prior that, the property was our primary home for more than 10 years. We was not able to sell the house due to the FMV was lower than our loan.  We plan to sell the house in the next month or so. if we close the sell on 4/1/2017, the total eligible months as primary residence would be 20 months.  Would I quality for 20/24 (84%) of the total allowed capital gain tax exclusion?

[jerry2000]

Sorry, that is not for me to decide. You must decide for yourself based on the information in the document that I gave you the link for.

[dbnote66]

Thanks Jerry!  I was not aware of that I am asking your decision.  I thought I was just post my question here for people who had similar situation before so they can share what they have done.

[jerry2000]

That depends. There are a very few exceptions to the 24 month test. You will find them at this link:
https://www.irs.gov/publications/p523/ar02.html#en_US_2016_publink10009003