I sold my house and used all the proceeds to buy another house.

It doesn't matter what what you did with the money. If you sold your house at a gain, you have to report the gain, unless you qualify for the exclusion. Gain is the difference between cost and sales price, adjusted by improvements made, sales expenses and depreciation taken, if any.

The tax law that allowed you to put the money towards another home expired in 1997.

Does Your Home Sale Qualify for Maximum Exclusion

The tax code recognizes the importance of home ownership by providing certain tax breaks when you sell your home. To qualify for these breaks, your home must meet the Eligibility Test .

How your sale qualifies.   Your sale qualifies for exclusion of $250,000 gain ($500,000 if married filing jointly) if all of the following requirements are met.

• You owned the home and used it as your main home during at least 2 of the last 5 years before the date of sale.
• You didn’t acquire the home through a like-kind exchange (also known as a 1031 exchange), during the past 5 years.
• You didn’t claim any exclusion for the sale of a home that occurred during a 2-year period ending on the date of the sale of the home, the gain from which you now want to exclude.