Lived in principal residence for 2 years then subdivided into 3 lots (principal residence on one lot) . The other 2 lots were vacant land. Sold principal residence last year with net loss of $227K over what was paid. Sold two vacant lots this year with total gain of $109K after what was paid originally. Have 1099S for all 3 sales and last year did the principal residence sale on tax return but no gain just a loss. How would I handle the 2 lot sale 1099s on this years tax return in order to exclude any gain?