Deductions & credits

@girlslovejeeps   The original question is for a "second home", which needs to be reported.

You do not need to report the sale *IF* (1) you sell your MAIN home, AND (2) you qualify for the 2-out-of-5-year exclusion, AND (3) your gain is less than the $250,000/$500,000 amount, AND (4) you did not take any depreciation on the home (such as from renting it or a Home Office), AND (5) you did not receive a 1099-S reporting the sale.