Вопрос How do I report the sale of my second residence? Ответ Your second residence (such as a vacation home) is considered a capital asset. Use Schedule D (Form 1040), Capital Gains and Losses and Form 8949, Sales and Other Dispositions of Capital Assets to report sales, exchanges, and other dispositions of capital assets. Дополнительная информация Publication 527, Residential Rental Property (Including Rental of Vacation Homes) Instructions for Form 8949, Sales and Other Dispositions of Capital Assets Publication 587, Business Use of Your Home Topic 409 - Capital gains and losses Instructions for Schedule D, Capital Gains and Losses HTML Tax Topic 703 - Basis of assets Publication 544, Sales and Other Dispositions of Assets Категория Capital gains, losses, and sale of home Подкатегория Property (basis, sale of home, etc.)