Is this your personal home? If so, these are either deducted from the sales proceeds or added to the basis to reduce the overall capital gains on the sale.

Can I deduct the sales fee from the sale of my home

You can either add the sales fee to the basis or subtract it from the sales proceeds.

Can I deduct realtor fees from sale of rental home

i did not get 1099s. what to due

where do I deduct the sales proceeds added to the basis to reduce the overall capital gains on the sale