If you sold your primary personal residence and you lived in and owned the home for at least two years in the five year period on the date of sale, you do not have to report the sale if your gains are less then the exclusion amounts of $250,000 if filing Single or $500,000 if filing Married Filing Jointly (and both lived in the home for two years).
If you had a gain greater then the exclusion amounts then you would have to report the sale. Also, if you received a Form 1099-S for the sale either with a gain or a loss, the sale has to be reported.
Gain or Loss on the Home sale = Sales price minus sales expenses minus the Adjusted Basis of the Home (Purchase Price plus the cost of any home improvements prior to the sale)
All states follow the same rules on the sale of a home as federal.
