Selling Your Home - IRS tax forms

any amount your employer pays you for a loss on the sale of your home or for expenses of the sale when you transfer to a new location. Do not include the payment as part of the selling price. Include it in your gross in-come as wages on line 7 of Form 1040. (Your employer will include it with the rest of your wages in box 1 of your Form W–2.) ................
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