Under what circumstances can a taxpayer obtain a partial exclusion if a home is sold before the use and ownership tests are satisfied?

Question

Quizplus · Accepted Answer

If a taxpayer sells their home before both the ownership and use tests are met, they may still be eligible for a partial exclusion if the reason for the sale is due to a change in employment that qualifies for a moving expense deduction. This is known as a partial exclusion due to unforeseen circumstances. The birth of a child or the death of a child would not qualify for this exception. Increased traffic due to road widening is also not a valid reason for a partial exclusion.

Under What Circumstances Can a Taxpayer Obtain a Partial Exclusion