I sold my house in 2006 in MA.. Moved out of state to NC and built a new house but didn't wright it off in 2006 because I was better off using the 1040 EZ said Jackson Hewitt tax service. Can I wright it off this year ? And how do I go about filing that on my 2007 federal income tax?

Did not file something, because it was easier and better to not claim something. You made choice not to, so unless you wish to do a admended 2006 I see no reason.

If you sold your personal home and the profit was under $250K, you have NO REQUIREMENT to report the sale on ANY tax return.