@ajoh683940 - the concept of rolling over the profit to another house went 'out the window' in 1997.
If you sold your home for $1mm, from that you can 1) subtract the price you paid for the house, 2) the improvements you made on the home and 3) the selling costs (e.g. the commission). THAT is your capital gains. from that, assuming you and your spouse lived in the home for 2 of the last 5 years, you can then subtract $500,000 as the exclusion. THAT remaiming number is the gain that is taxable.
