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Based on the information you provided, you may not qualify for the full exclusion of the capital gains tax on your recently-sold home. To qualify for the full exclusion under the Internal Revenue Code, Section 121, you must meet both the ownership test and the use test. The ownership test requires you to have owned the home for at least two years within the five years prior to the sale. The use test requires you have lived in the home as your primary residence for at least two years within the same five-year period. However, since you lived in the home for only 15 months before selling it, you may not qualify for the full exclusion. The full exclusion allows an individual to exclude up to $250,000 of capital gains ($500,000 for a married couple filing jointly) from the sale of a primary residence. There is an exception if the sale was prompted by a change in employment, health, or other unforeseen circumstances, which might allow for a partial exclusion. In your case, if the move 1000 miles away was specifically due to a work-related relocation, then you might qualify for a partial exclusion. The partial exclusion would be calculated based on the ratio of the time you lived in the house to the required two-year use period. It's important to note that these exclusions and partial exclusions apply only to the sale of a primary residence and not to second homes or investment properties. It is recommended to consult with a tax professional to determine how these rules may specifically apply to your situation and any potential available exclusions.