If the ownership actually changed and the sale was finalized on December 31st, then you would include this as a sale for 2024. This would be similar to putting a check in the mail on December 31st.
If the change of ownership was NOT complete until after the funds were FULLY received, then you would wait until you file your 2025 return to report this as a sale in 2025.
The actual date that ownership changed is the day you will consider the house sold.
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