I sold a main home that I owned/lived for more than 2 years. Do I need to answer yes did I sell a home in 2023? This applies to me "don't have to report the sale"

[DMarkM1]

It depends.  If you have any of the following situations you need to report your home sale:

 - If you used your main home for any other reason such as for business or rental purposes
 - If you excluded the gain from the sale of another home during the two-year period prior to the sale of your home
 - You have a gain and choose not to exclude it
 - You have a gain and you do not qualify to exclude all of it
 - You received a 1099-S for the sale
 - You acquired the property through a like-kind exchange
 - You are subject to expatriate tax
 - Other examples for when you need to report your home sale can be found in IRS Publication 523, Selling Your Home

If you have determined that you do not need to report the home sale you may answer "No" to the question asking if you sold a home in 2023 in the "Home Sale" topic. 

[starnesc1]

So if it was used partially for home business than I have to report it?

[JulieS]

Yes, you do have to report it, unless you only claimed home office expenses under the Simplied Method. 

Starting with tax year 2013, you are able to select the Simplified Method, instead of the actual expenses for your home office deduction. 

The Simplified Method allows you to claim $5 per square foot, with a limit of 300 square feet, instead of actual expenses, which is a percentage of rent or mortgage interest, property taxes, utilities, repairs, and depreciation. 

So if you claimed actual expenses for your home office during the time you owned this home, you need to report the sale of your home and you have to recapture the depreciation that you deducted, or were allowed to deduct, as part of your home office. 

The Simplified Method doesn't allow you to deduct depreciation at all, so if you used that method only, you don't have to recapture any depreciation.