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IRS.gov Website
Publication 17
taxmap/pub17/p17-085.htm#en_us_publink1000172472

Special Situations(p112)

rule
The situations that follow may affect your exclusion.
taxmap/pub17/p17-085.htm#en_us_publink1000172473

Sale of home acquired in a like-kind exchange.(p112)

rule
You cannot claim the exclusion if: Gain from a like-kind exchange is not taxable at the time of the exchange. This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. To defer gain from a like-kind exchange, you must have exchanged business or investment property for business or investment property of a like kind. For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets.
taxmap/pub17/p17-085.htm#en_us_publink1000172474

Home relinquished in a like-kind exchange.(p112)

rule
If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523.
taxmap/pub17/p17-085.htm#en_us_publink1000172475

Expatriates.(p112)

rule
You cannot claim the exclusion if the expatriation tax applies to you. The expatriation tax applies to certain U.S. citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). For more information about the expatriation tax, see chapter 4 of Publication 519, U.S. Tax Guide for Aliens.
taxmap/pub17/p17-085.htm#en_us_publink1000172477

Home destroyed or condemned.(p112)

rule
If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion.
Any part of the gain that cannot be excluded (because it is more than the maximum exclusion) can be postponed under the rules explained in:
taxmap/pub17/p17-085.htm#en_us_publink1000172478

Sale of remainder interest.(p112)

rule
Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. If you make this choice, you cannot choose to exclude gain from your sale of any other interest in the home that you sell separately.
taxmap/pub17/p17-085.htm#en_us_publink1000172479
Exception for sales to related persons.(p112)
You cannot exclude gain from the sale of a remainder interest in your home to a related person. Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc.), and lineal descendants (children, grandchildren, etc.). Related persons also include certain corporations, partnerships, trusts, and exempt organizations.