You do not report that for the sale of your main residence. The question is not relevant when a home sale is involved. The reason is because a personal residence sale that results in a loss is not allowed at all. For this reason the question is not needed for the sale of your main residence.
A rental home sale is important because if you sell it to a relative and it results in a loss, you would not be allowed to claim the loss against other income, whereas if you sold it to an unrelated part at a loss, you would be allowed to offset that loss against other income.
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