yes it need s to be reported - you'll probably receive a 1099s
see this to see if you can qualify for a partial exclusion (not owned and occupied for 730 nights in the last 5 years)
https://www.nolo.com/legal-encyclopedia/the-partial-home-sale-tax-exclusion-irs-approved-unforeseen-...
to qualify for the full exclusion, you must have used the home you sell as your principal residence for at least two of the five years prior to the sale.
You don't have to spend every minute in your home for it to be your principal residence. Short absences are permitted
You can only have one principal residence at a time. If you live in more than one place—for example, you have two homes—the property you use the majority of the time during the year will ordinarily be your principal residence for that year.
