Based on replies received my Thread of yesterday was too vague. I will try to be more explicit. Taxpayer purchased the residence in 1977. In 2004 the state of IN advised that they were buying the property to construct a highway overpass, made an offer, that was accepted and advised that they would pay a 10% bonus if they would vacate withing a 30 day period. Taxpayer purchased a new home and moved within the 30 day period. The project was then delayed by the state and not started until 2009, payment of the base amount and the 10% bonus was received on 06/09/09. I am sure that the taxpayer qualifies for the reduced maximum exclusion under unforseen circumstances but it seems to me that they should be able to consider the property as being sold in 2004. Your thoughts or advise please.