Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Aarp Tax Aid

Can I Still File My 2011 TaxesTax Adjustment FormTax Act 2011 FreeIrs 1040 Ez Form Instructions 2013State Tax ExtensionIrs Free Tax FilingFiling Taxes With UnemploymentHow To File An Amended Tax Return For 2011 Turbotax2010 Tax Software FreeTax Forms For 2008Filing A Tax Amendment OnlineTurbotax Free State EfileTaxes StateFile Amended 2012 Tax ReturnHow Do You Amend Your Taxes OnlineTaxact 1040xFile Free State TaxNeed File 2007 Taxes2011 Free Tax Usa1040aForm 1040ez More:label_form_201040ez More:taxesWhere Can I File My 2012 Taxes OnlineVita Tax Locations1040x Amended Tax FormLast Day File Taxes 2012H & R Block Free1040ez 2010 File Online2012 1040ezFile An Amended Tax ReturnWww Irs Gov FreefileTurbotax Deluxe Federal E File State 2010 Old VersionFederal Income Tax TableFree Tax FilingFree Taxes OnlineStudents Exempt From Income TaxHow To File 2009 Taxes OnlineHow To File 1040x Amended ReturnFree H&r Block MilitaryAmend Taxes OnlineTax Form Amendment

Aarp Tax Aid

Aarp tax aid Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. Aarp tax aid Ordering forms and publications. Aarp tax aid Tax questions. Aarp tax aid Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. Aarp tax aid irs. Aarp tax aid gov/pub525. Aarp tax aid What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. Aarp tax aid  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. Aarp tax aid For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. Aarp tax aid Itemized deduction for medical expenses. Aarp tax aid  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). Aarp tax aid If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. Aarp tax aid 5% of AGI. Aarp tax aid Additional Medicare Tax. Aarp tax aid  Beginning in 2013, a 0. Aarp tax aid 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). Aarp tax aid For more information, see Form 8959 and its instructions. Aarp tax aid Net Investment Income Tax (NIIT). Aarp tax aid  Beginning in 2013, the NIIT applies at a rate of 3. Aarp tax aid 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. Aarp tax aid Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. Aarp tax aid For more information, see Form 8960 and its instructions. Aarp tax aid Reminders Terrorist attacks. Aarp tax aid  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. Aarp tax aid For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Aarp tax aid Gulf oil spill. Aarp tax aid  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. Aarp tax aid See Gulf oil spill under Other Income, later. Aarp tax aid Qualified settlement income. Aarp tax aid . Aarp tax aid  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. Aarp tax aid Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. Aarp tax aid See Exxon Valdez settlement income under Other Income, later. Aarp tax aid Foreign income. Aarp tax aid  If you are a U. Aarp tax aid S. Aarp tax aid citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Aarp tax aid S. Aarp tax aid law. Aarp tax aid This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Aarp tax aid This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Aarp tax aid If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Aarp tax aid For details, see Publication 54, Tax Guide for U. Aarp tax aid S. Aarp tax aid Citizens and Resident Aliens Abroad. Aarp tax aid Disaster mitigation payments. Aarp tax aid . Aarp tax aid  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. Aarp tax aid For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. Aarp tax aid Qualified joint venture. Aarp tax aid  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. Aarp tax aid See Partnership Income under Business and Investment Income, later. Aarp tax aid Photographs of missing children. Aarp tax aid  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Aarp tax aid Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Aarp tax aid You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Aarp tax aid Introduction You can receive income in the form of money, property, or services. Aarp tax aid This publication discusses many kinds of income and explains whether they are taxable or nontaxable. Aarp tax aid It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. Aarp tax aid It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. Aarp tax aid Check the index for the location of a specific subject. Aarp tax aid In most cases, an amount included in your income is taxable unless it is specifically exempted by law. Aarp tax aid Income that is taxable must be reported on your return and is subject to tax. Aarp tax aid Income that is nontaxable may have to be shown on your tax return but is not taxable. Aarp tax aid Constructively received income. Aarp tax aid   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. Aarp tax aid    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. Aarp tax aid For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. Aarp tax aid If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. Aarp tax aid Assignment of income. Aarp tax aid   Income received by an agent for you is income you constructively received in the year the agent received it. Aarp tax aid If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. Aarp tax aid Example. Aarp tax aid You and your employer agree that part of your salary is to be paid directly to one of your creditors. Aarp tax aid You must include that amount in your income when your creditor receives it. Aarp tax aid Prepaid income. Aarp tax aid   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. Aarp tax aid However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. Aarp tax aid In this case, you include the payment in your income as you earn it by performing the services. Aarp tax aid Comments and suggestions. Aarp tax aid   We welcome your comments about this publication and your suggestions for future editions. Aarp tax aid   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Aarp tax aid NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Aarp tax aid Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Aarp tax aid   You can send your comments from www. Aarp tax aid irs. Aarp tax aid gov/formspubs/. Aarp tax aid Click on “More Information” and then on “Comment on Tax Forms and Publications. Aarp tax aid ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Aarp tax aid Ordering forms and publications. Aarp tax aid   Visit www. Aarp tax aid irs. Aarp tax aid gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Aarp tax aid Internal Revenue Service 1201 N. Aarp tax aid Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Aarp tax aid   If you have a tax question, check the information available on IRS. Aarp tax aid gov or call 1-800-829-1040. Aarp tax aid We cannot answer tax questions sent to either of the above addresses. Aarp tax aid Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. Aarp tax aid S. Aarp tax aid Individual Income Tax Return 1040A U. Aarp tax aid S. Aarp tax aid Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Aarp tax aid S. Aarp tax aid Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Aarp tax aid W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. Aarp tax aid Prev  Up  Next   Home   More Online Publications
Español

Family, Health and Safety

The Aarp Tax Aid

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