Index

B

Back interest, Settlement fees or closing costs.
Basis
Adjusted basis (see Adjusted basis)
Determination of, Determining Basis, Adjusted Basis
Other than cost, Basis Other Than Cost
Building permit fees, Construction.
Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale).

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 8960
Net Investment Income Tax, Net Investment Income Tax (NIIT).
NIIT, Net Investment Income Tax (NIIT).
Form 982
Discharge of indebtedness, Adjusted Basis
Free tax services, Free help with your tax return.
Future developments, Future Developments

H

Health
Sale of home due to, Health
Help (see Tax help)
Homebuyer credit
Recapture, Recapture of the post-2008 first-time homebuyer credit.
Houseboats
As main home, Main Home

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).

J

Joint owners not married, Joint owners not married.
Joint returns, Jointly owned home.
Ownership and use tests, Married Persons

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 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.

N

Nonqualified use, Nonqualified Use
Nonresident aliens
Spouse as, transfer of home to, Exception.

P

Partly used for business, Property Used Partly for Business or Rental
Personal property
Selling price of home not to include, Personal property.
Points, Selling expenses.
Home sold with undeducted points, Reminders
Seller-paid, Seller-paid points.
Publications (see Tax help)

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
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

U

Unemployment, Specific event safe harbors.
Unforeseen circumstances, Unforeseen Circumstances
Uniformed services (see Armed forces)
Use tests, Ownership and Use Tests, Ownership and use tests met at different times.
Utilities
Charges for installing, Settlement fees or closing costs.
Charges related to occupancy of house before closing, Settlement fees or closing costs.
Energy conservation subsidy, Decreases to Basis
Meter and connection charges for construction, Construction.

V

Vacant land
Sale of, Vacant land.

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