My question is in regards to the Capital Gains exceptions rule for partial exclusion.

My husband and I have owned our home in San Diego, CA for 12 months now. We are currently considering relocating to Idaho, which is where my husband is from, and selling our home. Per the IRS's exception rule you can receive partial exclusion for transferring or starting a new job at least 50 miles from the home you are selling. I have an opportunity to keep my current job but work remotely from Idaho if we do decide to move out of state. However, if we move I am unsure if the IRS will considered my job relocation an actual transfer or not.

I would like to ask your help to confirm if this would meet the exception for job-related reasons?

In addition, I'd like to know what type of evidence the IRS will require from me as evidence when asking for partial exclusion of the capital gains tax?