NormaG
Level 2

I have a client who sold her primary residence, and I am trying to figure out if she qualifies for partial exclusion of gain.  The home she sold was her primary residence for only one year. She wanted to get away from that area as she did not feel safe. Does this qualify as an unforeseeable event for partial exclusion?

Looking at Pub. 523. I think she does qualify for this exclusion, but I just want to make sure as it is not very clear to me what qualifies as unforeseeable event. 

2021 Publication 523 (irs.gov)