Many times you don't even need to report the sale of your personal residence on your tax return if you meet the exclusion qualifications.
Click this link for more info on Taxable Home Sale.
If you do have a gain to report, report it in the state where the property was located.
Yes, your gain would be calculated on Net Sales Price, after Sales Expenses.
Click this link for more info on Entering a Home Sale.
[Edited 03/23/2020 | 7:44 PM]
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