I build a home and sell it when completed, 2019 I did not sell the home I am just finishing it now, how do I report the expense of the home for 2019

[LeonardS]

The expenses you incurred to build your home in 2019 will be added to the adjusted cost basis of the home.  You will not report these expenses on your 2019 tax return.

The adjusted basis in your home will be used to calculate your gain or loss when you sell your home.