Got 1099a box#2 has 109352, box#4 has 94000. House foreclosed and sold on steps for 60000.have tax bill which shows FMV 89000.
1] should box#2 be 60000 or 89000?
2] house last refied at 118000 is diff -109352 or 94000 or what?
3] box#5 is checked
4] was primary residence 19 years
5] will I have to pay tax and roughly what ?

You probably can avoid paying taxrs by filing Form 942.

Go find a local tax professional to help you with this. This form is NOT for amateurs.