Carl
Level 15

Investors & landlords

If the last person to move out prior to the sale was a tenant, you'll report the sale in the Rental & Royalty Income (SCH E) section. Otherwise, if you converted the property to personal use on your 20"17" return *and* you were the last person to move out prior to the sale, you'll report the sale in the "sale of home (gain or loss)" section.