It was a second home used for personal family use, and never a rental. They have an approximate LT capital gain of $90,000. So I just report the transaction on Sch D? They never received a 1099-S or 1099-B since the home was located in WA state and they are residents of CA.
Will the state of WA also tax the income because CA surely is??
I found these IRS resources for you:
And I found this one:
"Level Up" is a gaming function, not a real life function.