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Level 2
posted Oct 30, 2024 4:27:15 PM

Sale of primary residence in two transactions

We sold our primary residence which included a storage barn in two transactions.  Looking at IRS publication 523 it appears that both transactions can be treated as one transaction as far as reporting capital gains.  Am I correct in my interpretation?

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1 Replies
Employee Tax Expert
Oct 30, 2024 6:01:41 PM

Hello jarvfam01, congratulations on the sale of your primary residence.

 

I've reviewed Pub 523 and would agree for tax purposes you would report it as one transaction and use the exclusion once only.