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The scenario you described is a bit odd, @tuanngnttax; your father wanted you to share the proceeds from the sale (or share the house and proceeds), but it was your brother who gifted you the house.

 

Regardless, if you used the house as your main home for two out of the last five years leading up to the closing (and clearly you owned it for that period of time), you can report the sale on your return and exclude the entire gain on the $185k sale.

 

See https://www.irs.gov/taxtopics/tc701