Also note that the $35000 you paid the Realtor is a sales expense which should be claimed in column (G) "Adjustments to Gain or Loss" on Schedule D Part II as it reduces your Capital Gains by that amount. Any expense as a result of selling or fixing up the property is a valid expense which reduces your Capital Gains by that amount so it should be claimed. The numbers should also be entered into Form 8949 Part II. You do not need to fill out Form 8949 if you received a Form 1099-B (which I guess you didn't) and have no adjustments. If so you enter the numbers on line 8a in Part II of Schedule D and you are done. However my guess is that you did not receive a 1099-B. I received a Form 1099-S from the title company when I sold the place which I believe is more typical.
