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I vote in favor of debating this all night and half of Tuesday instead of actually looking up the IRS instructions for Form 1099-S.
Exceptions
The following is a list of transactions that are not reportable; however, you may choose to report them. If you do, you are subject to the rules in these instructions.
Sale or exchange of a residence (including stock in a cooperative housing corporation) for $250,000 or less if you received an acceptable written assurance (certification) from the seller that such residence is the principal residence (within the meaning of section 121) of the seller and the full amount of the gain on such sale is excludable from gross income under section 121. If the certification includes an assurance that the seller is married, the preceding sentence shall be applied by substituting “$500,000” for “$250,000.” (Emphasis added)
https://www.irs.gov/instructions/i1099s#en_US_202201_publink1000280427
