Corporate. Publication 523 (2006), Selling Your Home. Home | Change Text Size | Contact IRS | About IRS | Site Map | Español | Help Recapturing (Paying Back) a Federal Mortgage Subsidy This section explains the term “ main home. ” Usually, the home you live in most of the time is your main home and can be a: Online Legal Services LLC,Divorce,Wills,Incorporation & More. The Innocence Project Home.