$re = '/(\S+)(\s+IN\s+\(.*?),?\s*\'null\'(.*?\))/';
$str = 'id == 123 and status IN (\'Active\',\'null\')
id == 123 and status IN (\'Active\',\'test1\',\'null\')
id == 123 and status IN (\'Active\',\'test1\',\'null\',test2)
id == 123 and status IN (\'null\')';
$subst = "$1$2$3 or $1 is null";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php