There are a number of special circumstances that can potentially increase the complexity of you tax situation on a sale. These situations include

• Homes including an office or other workspace for which you have claimed deductions.
• The sale of a portion of your home's land without selling the actual house (i.e. subdividing and selling a lot).
  
• Moving the home and selling the lot.
• The sale of homes other than your primary residence (vacation or investment properties).

Check with a tax professional to determine your obligations if any of these situations apply.