Our main home was involuntarily condemned. We purchased a replacement home. How do I report the election to postpone reporting our gain from the condemnation proceeds?

[KrisD]

If you sold the home in 2018, you can report the sale and select that it was involuntarily condemned. It will not postpone the gain, but it will calculate a partial (or total) capital gains exclusion. 

After you enter the 1099-S, go through the following interview.  Eventually you will get to the screen to select that situation. (please see screenshot).

Postponing a gain would involve a 1031 exchange which is not available for a personal residence, only investment property. 

[ckin]

I can't seem to get the "Other Reasons for Sale" window to appear.  I've gone through interview multiple times, and that question and option to answer "condemnation" do not appear.

[KrisD]

Sign into your account and pick up your return
Click Federal, then Wages & Income
Scroll down to "Less Common Income" and open
Scroll down to Sale of Home
On the "Tell us about the purchase of the home" if the purchase date was less than 2 years prior, you may still get (partial) exclusion of gain  (click the blue special rules link) number 5
Continue
About 5 screens in it asks "Reason for sale" click on "Other reasons"
The next screen titled "Other reason for sale" lists that option continue through the interview

If you owned and lived in the home for 2 of the last 5 years, you will automatically get the exclusion and those screens won't appear since they won't be needed.