If you downloaded or used the 2017 through 2023 revisions of Publication 523, Selling Your Home, please be advised that Worksheet 3, Determine if You Have Taxable Gain, has been changed. The Section A introduction has been updated to read:
Complete this section only if you used all or part of your home for business or rental purposes between May 7, 1997, and the date of sale. Otherwise, skip to Section B.
Additionally, Section B, Step 1, has been updated to read:
Enter the amount reported in Section A, Step 3, or, if you skipped Section A, your gain from line 7 of Worksheet 2.
The 2024 Publication 523 has been updated. The 2017 through 2023 revisions of Publication 523 will not be revised.