What are the IRS's "unforeseeable events"?

[dandd1]

IRS Pub 523 lists five unforeseeable events and then leaves the the door open for more by saying "An event is determined to be an unforeseeable event in IRS published guidance." Where can I find this guidance?

We moved across the street from our kids in 2021 because my husband has Parkinson's Disease and we are 80 and 73. They had no intention of moving at that time, but a wonderful job has landed in my daughter-in-law's lap, and they are moving states away. We will follow them since there's no family left here. We can't really wait out the 2 years and make the move by ourselves.

Would the IRS accept this as an unforeseeable event? 

[LindaS5247 · Accepted solution]

The Tax Code broadly defines unforeseen circumstances as those events as “that the taxpayer could not reasonably have anticipated before purchasing and occupying the residence.”   This could reasonably be considered to fit your circumstance.

In addition you may meet the Health Related Move standard.

Per IRS guidance; If you don't meet the Eligibility Test, you may still qualify for a partial exclusion of gain. You can meet the requirements for a partial exclusion if the main reason for your home sale was a change in workplace location, a health issue, or an unforeseeable event.

Health-Related Move:

You meet the requirements for a partial exclusion if any of the following health-related events occurred during your time of ownership and residence in the home.

You moved to obtain, provide, or facilitate diagnosis, cure, mitigation, or treatment of disease, illness, or injury for yourself or a family member.

You moved to obtain or provide medical or personal care for a family member suffering from a disease, illness, or injury. A family member includes your:

Parent, grandparent, stepmother, stepfather;

Child (including adopted child, eligible foster child, and stepchild), grandchild;

Brother, sister, stepbrother, stepsister, half brother, half sister;

Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law;

Uncle, aunt, nephew, or niece.

A doctor recommended a change in residence for you because you were experiencing a health problem.

The above is true of your spouse, a co-owner of the home, or anyone else for whom the home was his or her residence.

These must also apply (which they seem to  in your circumstance):

The situation causing the sale arose during the time you owned and used your property as your residence.

You sold your home not long after the situation arose.

You couldn’t have reasonably anticipated the situation when you bought the home.

You began to experience significant financial difficulty maintaining the home.

The home became significantly less suitable as a main home for you and your family for a specific reason.

[dandd1]

Linda, thank you so much for your comprehensive response. Our home definitely has become significantly less suitable without the support of nearby family considering my husband's health.