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2011 Tax Return Form 1040

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2011 Tax Return Form 1040

2011 tax return form 1040 Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. 2011 tax return form 1040 Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. 2011 tax return form 1040 Be sure to read both publications. 2011 tax return form 1040 Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications

Publication 15-A (2014), Employer's Supplemental Tax Guide

(Supplement to Publication 15 (Circular E),Employer's Tax Guide)

For use in 2014


Table of Contents


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The 2011 Tax Return Form 1040

2011 tax return form 1040 Index A Abandonment of home, Abandonment. 2011 tax return form 1040 Absence, temporary, Temporary absence. 2011 tax return form 1040 Abstract fees, Settlement fees or closing costs. 2011 tax return form 1040 Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 2011 tax return form 1040 Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 2011 tax return form 1040 Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 2011 tax return form 1040 Architect's fees, Construction. 2011 tax return form 1040 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. 2011 tax return form 1040 Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 2011 tax return form 1040 Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 2011 tax return form 1040 Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 2011 tax return form 1040 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. 2011 tax return form 1040 Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 2011 tax return form 1040 Commissions, Selling expenses. 2011 tax return form 1040 , Settlement fees or closing costs. 2011 tax return form 1040 Community property Basis determination, Community property. 2011 tax return form 1040 Condemnation Gain exclusion, Home destroyed or condemned. 2011 tax return form 1040 Ownership and use test when previous home condemned, Previous home destroyed or condemned. 2011 tax return form 1040 Condominiums As main home, Main Home Basis determination, Condominium. 2011 tax return form 1040 Construction costs, Construction. 2011 tax return form 1040 Built by you, Built by you. 2011 tax return form 1040 Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 2011 tax return form 1040 Ownership and use tests, Cooperative apartment. 2011 tax return form 1040 Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 2011 tax return form 1040 D Date of sale, Date of sale. 2011 tax return form 1040 Death Sale due to, Specific event safe harbors. 2011 tax return form 1040 Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 2011 tax return form 1040 Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 2011 tax return form 1040 Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 2011 tax return form 1040 Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 2011 tax return form 1040 Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 2011 tax return form 1040 Disasters, Specific event safe harbors. 2011 tax return form 1040 Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 2011 tax return form 1040 Home transferred to spouse, Transfer to spouse. 2011 tax return form 1040 Ownership and use tests, Home transferred from spouse. 2011 tax return form 1040 Sale due to, Specific event safe harbors. 2011 tax return form 1040 Transfers after July 18, 1984, Transfers after July 18, 1984. 2011 tax return form 1040 Transfers before July 19, 1984, Transfers before July 19, 1984. 2011 tax return form 1040 Use of home after divorce, Use of home after divorce. 2011 tax return form 1040 Doctor's recommendation for sale, Doctor's recommendation safe harbor. 2011 tax return form 1040 E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 2011 tax return form 1040 Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 2011 tax return form 1040 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. 2011 tax return form 1040 F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 2011 tax return form 1040 Fire insurance premiums, Settlement fees or closing costs. 2011 tax return form 1040 Foreclosure, Foreclosure or repossession. 2011 tax return form 1040 Foreign Service, Foreign Service member. 2011 tax return form 1040 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. 2011 tax return form 1040 Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 2011 tax return form 1040 Form 1040, Schedule A Real estate taxes, Real estate taxes. 2011 tax return form 1040 Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 2011 tax return form 1040 , Form 1099-S. 2011 tax return form 1040 , Form 1099-S. 2011 tax return form 1040 Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 2011 tax return form 1040 Form 8828 Recapture tax, How to figure and report the recapture. 2011 tax return form 1040 Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 2011 tax return form 1040 NIIT, Net Investment Income Tax (NIIT). 2011 tax return form 1040 Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 2011 tax return form 1040 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. 2011 tax return form 1040 Loss on sale, Loss on sale. 2011 tax return form 1040 Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 2011 tax return form 1040 H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 2011 tax return form 1040 Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 2011 tax return form 1040 Charges for, Settlement fees or closing costs. 2011 tax return form 1040 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). 2011 tax return form 1040 Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 2011 tax return form 1040 Installment sales, Installment sale. 2011 tax return form 1040 Involuntary conversion, Specific event safe harbors. 2011 tax return form 1040 ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 2011 tax return form 1040 J Joint owners not married, Joint owners not married. 2011 tax return form 1040 Joint returns, Jointly owned home. 2011 tax return form 1040 Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 2011 tax return form 1040 Sale of vacant land, Vacant land. 2011 tax return form 1040 Legal fees, Selling expenses. 2011 tax return form 1040 , Settlement fees or closing costs. 2011 tax return form 1040 , Construction. 2011 tax return form 1040 Legal separation Sale due to, Specific event safe harbors. 2011 tax return form 1040 Like-kind exchange, Sale of home acquired in a like-kind exchange. 2011 tax return form 1040 Living expenses, Reasonable basic living expenses. 2011 tax return form 1040 Loan assumption fees, Settlement fees or closing costs. 2011 tax return form 1040 Loan placement fees, Selling expenses. 2011 tax return form 1040 Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 2011 tax return form 1040 Property used partly as, Property used partly as your main home. 2011 tax return form 1040 , 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. 2011 tax return form 1040 Mortgage fees, Settlement fees or closing costs. 2011 tax return form 1040 Mortgage insurance premiums, Settlement fees or closing costs. 2011 tax return form 1040 Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 2011 tax return form 1040 Moving expense, Settlement fees or closing costs. 2011 tax return form 1040 Multiple births Sale due to, Specific event safe harbors. 2011 tax return form 1040 N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 2011 tax return form 1040 O Option to buy home, Option to buy. 2011 tax return form 1040 Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 2011 tax return form 1040 P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 2011 tax return form 1040 Points, Selling expenses. 2011 tax return form 1040 Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 2011 tax return form 1040 Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 2011 tax return form 1040 , Real estate taxes. 2011 tax return form 1040 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. 2011 tax return form 1040 Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 2011 tax return form 1040 Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 2011 tax return form 1040 Relatives Sale of home to, Exception for sales to related persons. 2011 tax return form 1040 Remainder interest Sale of, Sale of remainder interest. 2011 tax return form 1040 Remodeling, Improvements. 2011 tax return form 1040 , Exception. 2011 tax return form 1040 (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). 2011 tax return form 1040 Before closing, by buyer, Settlement fees or closing costs. 2011 tax return form 1040 Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 2011 tax return form 1040 , Improvements. 2011 tax return form 1040 , Repairs. 2011 tax return form 1040 (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 2011 tax return form 1040 Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 2011 tax return form 1040 Doctor's recommendation for sale, Doctor's recommendation safe harbor. 2011 tax return form 1040 Unforeseeable events, Specific event safe harbors. 2011 tax return form 1040 Sales commissions, Selling expenses. 2011 tax return form 1040 , Settlement fees or closing costs. 2011 tax return form 1040 Sales to related persons, Exception for sales to related persons. 2011 tax return form 1040 Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 2011 tax return form 1040 Seller-financed mortgages, Seller-financed mortgage. 2011 tax return form 1040 Seller-paid points, Seller-paid points. 2011 tax return form 1040 Selling expenses, Selling expenses. 2011 tax return form 1040 Selling price, Selling Price Separate returns, Separate returns. 2011 tax return form 1040 Settlement fees, Settlement fees or closing costs. 2011 tax return form 1040 Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 2011 tax return form 1040 Surviving spouse Basis determination, Surviving spouse. 2011 tax return form 1040 Ownership and use tests, Sale of main home by surviving spouse. 2011 tax return form 1040 T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 2011 tax return form 1040 Temporary housing, Temporary housing. 2011 tax return form 1040 Title insurance, Settlement fees or closing costs. 2011 tax return form 1040 Title search fees, Settlement fees or closing costs. 2011 tax return form 1040 Trading homes, Trading (exchanging) homes. 2011 tax return form 1040 , Home received as trade. 2011 tax return form 1040 Transfer taxes, Settlement fees or closing costs. 2011 tax return form 1040 , Transfer taxes. 2011 tax return form 1040 Transfer to spouse, Transfer to spouse. 2011 tax return form 1040 After July 18, 1984, Transfers after July 18, 1984. 2011 tax return form 1040 Before July 19, 1984, Transfers before July 19, 1984. 2011 tax return form 1040 TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 2011 tax return form 1040 Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 2011 tax return form 1040 Utilities Charges for installing, Settlement fees or closing costs. 2011 tax return form 1040 Charges related to occupancy of house before closing, Settlement fees or closing costs. 2011 tax return form 1040 Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 2011 tax return form 1040 V Vacant land Sale of, Vacant land. 2011 tax return form 1040 W Worksheets, Worksheets. 2011 tax return form 1040 Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 2011 tax return form 1040 Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 2011 tax return form 1040 Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 2011 tax return form 1040 Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 2011 tax return form 1040 Reduced Maximum Exclusion Prev  Up     Home   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