Primary Residence Exclusion - Claim Twice Within Two Years?

[Ken Sanders]

In the Summer of 2011 I sold my primary residence for a sizable gain. I had the house for over two years and am single, so I was entitled to the $250k exclusion.

I have owned my new primary residence since December 2011, but I'm forced to sell it as I can't afford to live there anymore. My business (I'm self-employed) has gone under and I don't have an income stream right now. The good news is that I'll make a hefty gain on the sale of the house.

Due to my current situation, I can see how I would ordinarily be eligible to a pro-rated exclusion, despite owning the house for less than the two year requirement, but what about the fact that I took advantage of the exclusion last year? Are there ANY exceptions to the rule that one can't use the exclusion twice within two years?