This is the guiding IRS Publication:
http://www.irs.gov/publications/p523/ar02.htmlIf there is a job transfer over a specific distance:
"Employment.
For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. It also includes the start or continuation of self-employment.
Distance safe harbor.
A change in place of employment is considered to be the reason you sold your home if:
The change occurred during the period you owned and used the property as your main home, and
The new place of employment is at least 50 miles farther from the home you sold than the former place of employment was (or, if there was no former place of employment, the distance between your new place of employment and the home sold is at least 50 miles).
Example.
Justin was unemployed and living in a townhouse in Florida that he had owned and used as his main home since 2006. He got a job in North Carolina and sold his townhouse in 2007. Because the distance between Justin's new place of employment and the home he sold is at least 50 miles, the sale satisfies the conditions of the distance safe harbor. Justin's sale of his home is considered to be because of a change in place of employment and he is entitled to a reduced maximum exclusion of gain from the sale."
The capital gains exclusion is $250,000 for single, $500,000 for married couple.
***It's not my job to sell a house to my buyer, it's my job to find the right house for my buyer.***