Home Selling Reference

The rules behind the numbers — capital gains, closing costs, who pays what, and how commissions work after the 2024 settlement. Every claim is cited to an official source.

Capital Gains Exclusion on a Home Sale (Section 121)Learn how the Section 121 home sale exclusion works: the $250,000 and $500,000 caps, the 2-of-5 test, how to figure gain, and when the 3.8% NIIT may apply.Seller Closing Costs: What Sellers Pay at ClosingSeller closing costs can include title insurance, transfer taxes, escrow fees, prorated property taxes, and agent compensation. See what sellers commonly pay.Who Pays What at Closing: Seller vs. BuyerSee who pays what at closing. A category-by-category matrix of seller versus buyer costs, and a reminder that responsibility is negotiable and varies by state.Realtor Commission Rules After the 2024 SettlementCommissions are not set by law and are fully negotiable. See what changed after the 2024 NAR settlement, what did not, and how to verify the rules yourself.

How to use this reference

Each page explains one rule or cost in plain English, with a summary table and a citation list. Pair them with the calculators to put real numbers on your situation.

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Not a brokerage and not advice. List With Agent is not a real estate brokerage. We are an independent marketing and referral service that connects home sellers with licensed real estate agents. This page is general educational information, not legal, financial, or real estate advice.

By the ListWithAgent Editorial Team. Last updated 2026-09-12. Educational information only — not legal, financial, or real estate advice.