In 2013 my wife and I relocated from CA to MA due to job change. We sold two properties as part of the relocation process last year in CA, one was our primary residence , another was a condo that we had rented out. The condo was our primary residence for about 10 years until we purchased a single house 2.5 years ago. In other words, we had lived in both (primary) properties for more than 2 years within the past 5 years period respectively. Due to relocation, we sold the single family home to the relocation company, and we sold the condo ourselves. Both of these two properties sold were with some capital gain on each property (but much lower than the $250K exclusion limit on each property).

We understand that we can claim the exclusion only once every two years, however there are exceptions to this capital gains tax rule if due to relocation for job change. We know that we can at least exclude profit from one property (the one we sold ourselves), do we have to file capital gains tax on the one sold to relocation company as well?

Thank you very much.