How do I ask the IRS to approve a partial exclusion for long-term capital gains on the sale of my home due to unforeseen circumstances?
I understand that if a taxpayer explains the unforeseen circumstances, then the IRS may approve it for a partial exclusion. I just don't know the logistics of how to do that. I sold my home this year. Do I wait until I have to file for taxes next year? Or can I get that approved in advance?