Index

A

Armed forces
Ownership and use tests, Service, Intelligence, and Peace Corps Personnel
Assistance (see Tax help)
Automatic disqualification, Eligibility Step 1—Automatic Disqualification
Away from home, If you were ever away from home,

B

Basis adjustments
Adjusted basis, Basis Adjustments—Details and Exceptions
Business use of home, Business or Rental Use of Home

D

Death
Sale due to, Death of spouse.
Depreciation
Home used for business or rental purposes, Recapturing Depreciation
Destroyed homes
Gain exclusion, Home Destroyed or Condemned—Considerations for Benefits
Destruction
Basis, Home Destroyed or Condemned—Sale Price and Basis
Sale price, Home Destroyed or Condemned—Sale Price and Basis
Disability
Mentally disabled, If you have a disability,
Physically disabled, If you have a disability,
Divorce, Home Received in Divorce
Sale due to, Married, Divorced, Widowed

E

Eligibility test, Eligibility Test
Employment
Work-related move, Work-related move.
Energy
Credit, Energy credits and subsidies.
Subsidies, Energy credits and subsidies.
Exclusion of gain, Eligibility Test

H

Health
Health-related move, Health-related move.
Home acquired through a trade, Home Acquired Through a Trade
Home destroyed or condemned, If your home was destroyed or condemned,
Home inherited, Home Inherited
Home moved to new location, Home Moved to New Location
Home received as gift, Home Received as Gift
Home relinquished, Home relinquished in a like-kind exchange.
Home sale
Reporting requirements, Reporting Your Home Sale
Houseboats
As main home, Does Your Home Sale Qualify for Maximum Exclusion

L

Land
Vacant land next to home, Vacant Land Next to Home
Legal separation
Sale due to, Separation or divorce.
Like-kind exchange, Sale of home acquired in a like-kind exchange.
Look-back requirement, Eligibility Step 4—Look-Back
Look-back requirement exceptions, Eligibility Step 5—Exceptions

M

Main home
Defined, Main Home
Factors used to determine, Main Home
More than one home, Main Home
Marriage
Gain exclusion, Marriage.
Sale due to, Married, Divorced, Widowed
Military (see Armed forces)
Mobile homes
As main home, Does Your Home Sale Qualify for Maximum Exclusion
More than one home, If you have more than one home,

P

Partial exclusion, Partial Exclusion May Be Available
Paying back credits, Paying Back Credits and Subsidies
Paying back subsidies, Paying Back Credits and Subsidies
Peace Corps
Ownership and use tests, Service, Intelligence, and Peace Corps Personnel
Publications (see Tax help)

Q

Qualified extended duty, Qualified extended duty.
Qualified home sale, How your sale qualifies.

R

Remainder interest
Sale of, Remainder Interest
Remodeling, Exception.
Rental use of home, Business or Rental Use of Home
Repairs, Repairs done as part of larger project.
Reporting home sale deductions, Reporting Deductions Related to Your Home Sale
Reporting other income related to home sale, Reporting Other Income Related to Your Home Sale
Reporting taxable gain or loss, Reporting Gain or Loss on Your Home Sale
Residence, Eligibility Step 3—Residence
Residence requirement, Determine whether you meet the residence requirement.

S

Seller costs, Costs owed by the seller that you paid.
Settlement fees, Fees and Closing Costs
Spousal transfer, Home acquired through transfer from spouse.
Spouse
Death of (see Surviving spouse)
Surviving spouse
Basis determination, Surviving spouse.
Suspension period, Period of suspension.

T

Tax help, How To Get Tax Help
Taxable gain, How Much Is Taxable
Transfer of home, Transfer of your home.

U

Uniformed services (see Armed forces)

W

Widowed
Sale due to, Married, Divorced, Widowed

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