I am so sorry I was so unclear.  Yes former home and current home would be more appropriate.  

Taxpayers owned separate residences for over 10 years.  When they got married they lived exclusively in the former home which they sold in July 2018 and took the exclusion . They didn't sell that because of the job change, they sold to move to the current home which one spouse already owned.

Now, less than two years from the sale of the former home, they want to sell this current home in MA and move to Maine where one spouse got a job in 2018 but is sick of the commute.   

My understanding of the reg is that a partial exclusion is available ( if residential time under two years)  if the the move is due to a change of employment.  Does it matter that it took so long to move due to that change?

In this case the gain is $200,000 so worth waiting out the two years if the partial is not available.

I hope this clears up my question.  I REALLY appreciate your help.