A
- Abandonment of home, Abandonment.
- Absence, temporary, Temporary absence.
- Abstract fees, Settlement fees or closing costs.
- Address, change of, Reminders
- Adjusted basis, Adjusted Basis, Adjusted Basis
-
- Definition of, Determining Basis
- Worksheet 1 to figure, Determining Basis, Worksheet 1.Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions.Adjusted Basis of Home Sold
- Adoption
-
- Adjusted basis of home for credit claimed, Decreases to Basis
- Advertising fees, Selling expenses.
- Amount realized, Amount Realized
- Appraisal fees, Settlement fees or closing costs.
- Architect's fees, Construction.
- Armed forces
-
- Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers
of the Peace Corps.
- Assistance (see Tax help)
C
- Casualties
-
- Amounts spent after to restore damaged property, Increases to Basis
- Deductible casualty losses, Decreases to Basis
- Disaster as cause of, Specific event safe harbors.
- Insurance payments for casualty losses, Decreases to Basis
- Change of address, Reminders
- Closing costs, Settlement fees or closing costs.
- Commissions, Selling expenses., Settlement fees or closing costs.
- Community property
-
- Basis determination, Community property.
- Condemnation
-
- Gain exclusion, Home destroyed or condemned.
- Ownership and use test when previous home condemned, Previous home destroyed or condemned.
- Condominiums
-
- As main home, Main Home
- Basis determination, Condominium.
- Construction costs, Construction.
-
- Built by you, Built by you.
- Cooperative apartments
-
- As main home, Main Home
- Basis determination, Cooperative apartment.
- Ownership and use tests, Cooperative apartment.
- Cost as basis, Cost As Basis
- Credit reports
-
- Cost of obtaining, Settlement fees or closing costs.
D
- Date of sale, Date of sale.
- Death
-
- Sale due to, Specific event safe harbors.
- Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse.
- Decreases to basis, Decreases to Basis
- Depreciation
-
- After May 6, 1997, Depreciation after May 6, 1997.
- Home used for business or rental purposes, Decreases to Basis
- Destroyed homes
-
- Gain exclusion, Home destroyed or condemned.
- Ownership and use test when previous home destroyed, Previous home destroyed or condemned.
- Disabilities, individuals with
-
- Ownership and use test, Exception for individuals with a disability.
- Disasters, Specific event safe harbors.
- Discharge of qualified principal residence indebtedness, Adjusted Basis
- Divorce
-
- Home received from spouse, Home received from spouse.
- Home transferred to spouse, Transfer to spouse.
- Ownership and use tests, Home transferred from spouse.
- Sale due to, Specific event safe harbors.
- Transfers after July 18, 1984, Transfers after July 18, 1984.
- Transfers before July 19, 1984, Transfers before July 19, 1984.
- Use of home after divorce, Use of home after divorce.
- Doctor's recommendation for sale, Doctor's recommendation safe harbor.
E
- Easements, Decreases to Basis
- Employee of the intelligence community, Employee of the intelligence community.
- Employment
-
- Change in place of employment, Change in Place of Employment
- Payment by employer, when job transfer involved, Payment by employer.
- Energy
-
- Conservation subsidies, Decreases to Basis
- Credit, Decreases to Basis
- Exclusion of gain, Excluding the Gain, Nonqualified Use
-
- Reduced maximum exclusion, Reduced Maximum Exclusion
- Expatriates, Expatriates.
F
- Federal mortgage subsidies
-
- Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy
- Figuring gain or loss, Figuring Gain or Loss, More information.
- Fire insurance premiums, Settlement fees or closing costs.
- Foreclosure, Foreclosure or repossession.
- Foreign Service, Foreign Service member.
-
- Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers
of the Peace Corps.
- Form 1040
-
- Reporting sale of home, Reporting the Sale
- Seller-financed mortgages, Seller-financed mortgage.
- Form 1040, Schedule A
-
- Real estate taxes, Real estate taxes.
- Form 1040, Schedule D
-
- Reporting sale of home, Reporting the Sale
- Form 1099-S
-
- Proceeds from real estate transactions, Date of sale., Form 1099-S., Form 1099-S.
- Form 2119
-
- Sale of home, Adjusted Basis
- Form 6252
-
- Installment sale income, Installment sale.
- Form 8828
-
- Recapture tax, How to figure and report the recapture.
- Form 982, Adjusted Basis
- Free tax services, How To Get Tax Help
- Future developments, Future Developments
G
- Gain or loss
-
- Basis determination, Determining Basis, Adjusted Basis
- Exclusion of gain, Excluding the Gain
- Exclusion of gain, nonqualified use, Nonqualified Use
- Gain on sale, Gain on sale.
- Loss on sale, Loss on sale.
- Postponed from sale of previous home before May 7, 1997, Decreases to Basis
- Worksheet 2 to figure, Worksheet 2.Taxable Gain on Sale of Home, Worksheet 1.Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2.Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2.Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2.Taxable Gain on Sale of Home
- Gifts
-
- Home received as, Home received as gift.
I
- Important reminders
-
- Change of address, Reminders
- Home sold with undeducted points, Reminders
- Improvements
-
- Adjusted basis determination, Improvements.
- Charges for, Settlement fees or closing costs.
- Receipts and other records, Adjusted Basis
- Useful life of more than 1 year, Increases to Basis
- Increases to basis, Increases to Basis
- Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN).
- Inheritance
-
- Home received as, Home acquired from a decedent who died before or after 2010.
- Installment sales, Installment sale.
- Involuntary conversion, Specific event safe harbors.
- ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN).
L
- Land
-
- Sale of land on which home located, Land.
- Sale of vacant land, Vacant land.
- Legal fees, Selling expenses., Settlement fees or closing costs., Construction.
- Legal separation
-
- Sale due to, Specific event safe harbors.
- Like-kind exchange, Sale of home acquired in a like-kind exchange.
- Living expenses, Reasonable basic living expenses.
- Loan assumption fees, Settlement fees or closing costs.
- Loan placement fees, Selling expenses.
- Loss (see Gain or loss)
M
- Main home
-
- Defined, Main Home
- Factors used to determine, Factors used to determine main home.
- Property used partly as, Property used partly as your main home., Property Used Partly for Business or Rental
- Married taxpayers (see Joint returns)
- Maximum exclusion, Maximum Exclusion
-
- Reduced, Reduced Maximum Exclusion
- Military (see Armed forces)
- Missing children, photographs of, Reminders
- Mobile homes
-
- As main home, Main Home
- More information (see Tax help)
- More than one home, More than one home.
- Mortgage fees, Settlement fees or closing costs.
- Mortgage insurance premiums, Settlement fees or closing costs.
- Mortgage subsidies
-
- Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy
- Mortgages, seller-financed, Seller-financed mortgage.
- Moving expense, Settlement fees or closing costs.
- Multiple births
-
- Sale due to, Specific event safe harbors.
R
- Real estate taxes, Settlement fees or closing costs., Real estate taxes.
-
- Deducting in year of sale, Deducting Taxes in the Year of Sale
- Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy
- Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit
- Recording fees, Settlement fees or closing costs.
- Recordkeeping, Adjusted Basis
- Reduced maximum exclusion, Reduced Maximum Exclusion
-
- Worksheet 3, Worksheet 3. Reduced Maximum Exclusion
- Refinancing, Settlement fees or closing costs.
- Relatives
-
- Sale of home to, Exception for sales to related persons.
- Remainder interest
-
- Sale of, Sale of remainder interest.
- Remodeling, Improvements., Exception.
-
- (see also Improvements)
- Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale).
-
- Before closing, by buyer, Settlement fees or closing costs.
- Partial use, Property Used Partly for Business or Rental
- Repairs, Settlement fees or closing costs., Improvements., Repairs.
-
- (see also Improvements)
- Reporting the sale, Reporting the Sale, Worksheet 2.Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White
- Repossession, Foreclosure or repossession.
- Right-of-ways, Decreases to Basis
S
- Safe harbors
-
- Distance safe harbor, Distance safe harbor.
- Doctor's recommendation for sale, Doctor's recommendation safe harbor.
- Unforeseeable events, Specific event safe harbors.
- Sales commissions, Selling expenses., Settlement fees or closing costs.
- Sales to related persons, Exception for sales to related persons.
- Self-employed persons
-
- Change in status causing inability to pay basic expenses, Specific event safe harbors.
- Seller-financed mortgages, Seller-financed mortgage.
- Seller-paid points, Seller-paid points.
- Selling expenses, Selling expenses.
- Selling price, Selling Price
- Separate returns, Separate returns.
- Settlement fees, Settlement fees or closing costs.
- Spouse
-
- Death of (see Surviving spouse)
- Divorce, transfers subsequent to (see Divorce)
- Survey fees, Settlement fees or closing costs.
- Surviving spouse
-
- Basis determination, Surviving spouse.
- Ownership and use tests, Sale of main home by surviving spouse.
T
- Tax help, How To Get Tax Help
- Taxpayer Advocate, Taxpayer Advocate Service.
- Temporary absence, Temporary absence.
- Temporary housing, Temporary housing.
- Title insurance, Settlement fees or closing costs.
- Title search fees, Settlement fees or closing costs.
- Trading homes, Trading (exchanging) homes., Home received as trade.
- Transfer taxes, Settlement fees or closing costs., Transfer taxes.
- Transfer to spouse, Transfer to spouse.
-
- After July 18, 1984, Transfers after July 18, 1984.
- Before July 19, 1984, Transfers before July 19, 1984.
- TTY/TDD information, How To Get Tax Help
W
- Worksheets, Worksheets.
-
- Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1.Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions.Adjusted Basis of Home Sold
- Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2.Taxable Gain on Sale of Home, Worksheet 1.Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2.Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2.Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2.Taxable Gain on Sale of Home
- Recordkeeping and, Adjusted Basis
- Reduced maximum exclusion (Worksheet 3), Worksheet 3. Reduced Maximum Exclusion
