No, you are exempt from filing Form IT-2664.
Per the form instructions, a nonresident is not required to file Form IT-2664 if the coop sold was the principal residence of the seller as explained by Section 121 of the IRC. Section 121 allows you to exclude gain from the sale of your primary residence if you owned and lived in the home as your main residence for at least two of the five years before the sale. The exclusion is $250,000 if filing single and $500,000 if married filing jointly.
Since you stated you owed this coop for ten years and the gain was under the maximum exclusion limit, you would qualify to claim Section 121.
@Caryh123
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