If one of the following exceptions applies, part or all of your gain can still be excluded from income even if you lived in your home for less than two years before it was sold.
- Change in place of employment (more than 50 miles away)
- Change of health
- Unemployment (if you are eligible for unemployment benefits)
- Death, divorce or legal separation
- Multiple births from the same pregnancy (twins, triplets, etc.)
- Change in employment that leaves you unable to pay reasonable basic living expenses
- Condemnation or destruction of home