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Amend my taxes online Publication 523 - Main Content Table of Contents Main HomeVacant land. Amend my taxes online Factors used to determine main home. Amend my taxes online Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining BasisCost As Basis Basis Other Than Cost Adjusted Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Nonqualified Use Business Use or Rental of HomeUnrecaptured section 1250 gain. Amend my taxes online Property Used Partly for Business or Rental Reporting the SaleSeller-financed mortgage. Amend my taxes online Individual taxpayer identification number (ITIN). Amend my taxes online More information. Amend my taxes online Comprehensive Examples Special SituationsException for sales to related persons. Amend my taxes online Deducting Taxes in the Year of SaleForm 1099-S. Amend my taxes online More information. Amend my taxes online Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of First-Time Homebuyer CreditExample. Amend my taxes online Worksheets How To Get Tax HelpLow Income Taxpayer Clinics Main Home This section explains the term “main home. Amend my taxes online ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Amend my taxes online To exclude gain under the rules in this publication, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. Amend my taxes online Land. Amend my taxes online   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. Amend my taxes online Example. Amend my taxes online You buy a piece of land and move your main home to it. Amend my taxes online Then, you sell the land on which your main home was located. Amend my taxes online This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. Amend my taxes online Vacant land. Amend my taxes online   The sale of vacant land is not a sale of your main home unless: The vacant land is adjacent to land containing your home, You owned and used the vacant land as part of your main home, The separate sale of your home satisfies the requirements for exclusion and occurs within 2 years before or 2 years after the date of the sale of the vacant land, and The other requirements for excluding gain from the sale of a main home have been satisfied with respect to the vacant land. Amend my taxes online If these requirements are met, the sale of the home and the sale of the vacant land are treated as one sale and only one maximum exclusion can be applied to any gain. Amend my taxes online See Excluding the Gain , later. Amend my taxes online The destruction of your home is treated as a sale of your home. Amend my taxes online As a result, you may be able to meet these requirements if you sell vacant land used as a part of your main home within 2 years from the date of the destruction of your main home. Amend my taxes online For information, see Publication 547. Amend my taxes online More than one home. Amend my taxes online   If you have more than one home, you can exclude gain only from the sale of your main home. Amend my taxes online You must include in income the gain from the sale of any other home. Amend my taxes online If you have two homes and live in each of them, your main home is ordinarily the one you live in most of the time during the year. Amend my taxes online Example 1. Amend my taxes online You own two homes, one in New York and one in Florida. Amend my taxes online From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. Amend my taxes online In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Amend my taxes online You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. Amend my taxes online Example 2. Amend my taxes online You own a house, but you live in another house that you rent. Amend my taxes online The rented house is your main home. Amend my taxes online Example 3. Amend my taxes online You own two homes, one in Virginia and one in New Hampshire. Amend my taxes online In 2009 and 2010, you lived in the Virginia home. Amend my taxes online In 2011 and 2012, you lived in the New Hampshire home. Amend my taxes online In 2013, you lived again in the Virginia home. Amend my taxes online Your main home in 2009, 2010, and 2013 is the Virginia home. Amend my taxes online Your main home in 2011 and 2012 is the New Hampshire home. Amend my taxes online You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Amend my taxes online Factors used to determine main home. Amend my taxes online   In addition to the amount of time you live in each home, other factors are relevant in determining which home is your main home. Amend my taxes online Those factors include the following. Amend my taxes online Your place of employment. Amend my taxes online The location of your family members' main home. Amend my taxes online Your mailing address for bills and correspondence. Amend my taxes online The address listed on your: Federal and state tax returns, Driver's license, Car registration, and Voter registration card. Amend my taxes online The location of the banks you use. Amend my taxes online The location of recreational clubs and religious organizations of which you are a member. Amend my taxes online Property used partly as your main home. Amend my taxes online   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. Amend my taxes online For details, see Business Use or Rental of Home , later. Amend my taxes online Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. Amend my taxes online Subtract the adjusted basis from the amount realized to get your gain or loss. Amend my taxes online     Selling price     − Selling expenses       Amount realized     − Adjusted basis       Gain or loss   Gain. Amend my taxes online   Gain is the excess of the amount realized over the adjusted basis of the property. Amend my taxes online Loss. Amend my taxes online   Loss is the excess of the adjusted basis over the amount realized for the property. Amend my taxes online Selling Price The selling price is the total amount you receive for your home. Amend my taxes online It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. Amend my taxes online Personal property. Amend my taxes online   The selling price of your home does not include amounts you received for personal property sold with your home. Amend my taxes online Personal property is property that is not a permanent part of the home. Amend my taxes online Examples are furniture, draperies, rugs, a washer and dryer, and lawn equipment. Amend my taxes online Separately stated amounts you received for these items should not be shown on Form 1099-S (discussed later). Amend my taxes online Any gains from sales of personal property must be included in your income, but not as part of the sale of your home. Amend my taxes online Payment by employer. Amend my taxes online   You may have to sell your home because of a job transfer. Amend my taxes online If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. Amend my taxes online Your employer will include it as wages in box 1 of your Form W-2 and you will include it in your income on Form 1040, line 7, or on Form 1040NR, line 8. Amend my taxes online Option to buy. Amend my taxes online   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. Amend my taxes online If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Amend my taxes online Report this amount on Form 1040, line 21, or on Form 1040NR, line 21. Amend my taxes online Form 1099-S. Amend my taxes online   If you received Form 1099-S, box 2 (gross proceeds) should show the total amount you received for your home. Amend my taxes online   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. Amend my taxes online Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Amend my taxes online Amount Realized The amount realized is the selling price minus selling expenses. Amend my taxes online Selling expenses. Amend my taxes online   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Amend my taxes online ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Amend my taxes online This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Amend my taxes online For information on how to figure your home's adjusted basis, see Determining Basis , later. Amend my taxes online Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Amend my taxes online Gain on sale. Amend my taxes online   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, generally is taxable. Amend my taxes online Loss on sale. Amend my taxes online   If the amount realized is less than the adjusted basis, the difference is a loss. Amend my taxes online Generally, a loss on the sale of your main home cannot be deducted. Amend my taxes online Jointly owned home. Amend my taxes online   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. Amend my taxes online Separate returns. Amend my taxes online   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. Amend my taxes online Your ownership interest is generally determined by state law. Amend my taxes online Joint owners not married. Amend my taxes online   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. Amend my taxes online Each of you applies the rules discussed in this publication on an individual basis. Amend my taxes online Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Amend my taxes online Foreclosure or repossession. Amend my taxes online   If your home was foreclosed on or repossessed, you have a disposition. Amend my taxes online See Publication 4681 to determine if you have ordinary income, gain, or loss. Amend my taxes online More information. Amend my taxes online   If part of a home is used for business or rental purposes, see Foreclosures and Repossessions in chapter 1 of Publication 544 for more information. Amend my taxes online Publication 544 has examples of how to figure gain or loss on a foreclosure or repossession. Amend my taxes online Abandonment. Amend my taxes online   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Amend my taxes online Trading (exchanging) homes. Amend my taxes online   If you trade your home for another home, treat the trade as a sale and a purchase. Amend my taxes online Example. Amend my taxes online You owned and lived in a home with an adjusted basis of $41,000. Amend my taxes online A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. Amend my taxes online This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 − $41,000). Amend my taxes online If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). Amend my taxes online Transfer to spouse. Amend my taxes online   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss (unless the Exception, discussed next, applies). Amend my taxes online This is true even if you receive cash or other consideration for the home. Amend my taxes online As a result, the rules explained in this publication do not apply. Amend my taxes online   If you owned your home jointly with your spouse and transfer your interest in the home to your spouse, or to your former spouse incident to your divorce, the same rule applies. Amend my taxes online You have no gain or loss. Amend my taxes online Exception. Amend my taxes online   These transfer rules do not apply if your spouse or former spouse is a nonresident alien. Amend my taxes online In that case, you generally will have a gain or loss. Amend my taxes online More information. Amend my taxes online    See Property Settlements in Publication 504, Divorced or Separated Individuals, for more information. Amend my taxes online Involuntary conversion. Amend my taxes online   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. Amend my taxes online This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations (see Home destroyed or condemned ). Amend my taxes online Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Amend my taxes online Your basis in your home is determined by how you got the home. Amend my taxes online Generally, your basis is its cost if you bought it or built it. Amend my taxes online If you got it in some other way (inheritance, gift, etc. Amend my taxes online ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Amend my taxes online While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Amend my taxes online The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. Amend my taxes online To figure your adjusted basis, you can use Worksheet 1, near the end of this publication. Amend my taxes online Filled-in examples of that worksheet are included in the Comprehensive Examples , later. Amend my taxes online Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Amend my taxes online Purchase. Amend my taxes online   If you bought your home, your basis is its cost to you. Amend my taxes online This includes the purchase price and certain settlement or closing costs. Amend my taxes online In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. Amend my taxes online If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed later. Amend my taxes online Seller-paid points. Amend my taxes online   If the person who sold you your home paid points on your loan, you may have to reduce your home's basis by the amount of the points, as shown in the following chart. Amend my taxes online    IF you bought your home. Amend my taxes online . Amend my taxes online . Amend my taxes online THEN reduce your home's basis by the seller-paid points. Amend my taxes online . Amend my taxes online . Amend my taxes online after 1990 but before April 4, 1994 only if you deducted them as home mortgage interest in the year paid. Amend my taxes online after April 3, 1994 even if you did not deduct them. Amend my taxes online Settlement fees or closing costs. Amend my taxes online   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. Amend my taxes online You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. Amend my taxes online A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). Amend my taxes online   Settlement fees do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Amend my taxes online   Some of the settlement fees or closing costs that you can include in your basis are: Abstract fees (abstract of title fees), Charges for installing utility services, Legal fees (including fees for the title search and preparing the sales contract and deed), Recording fees, Survey fees, Transfer or stamp taxes, Owner's title insurance, and Any amounts the seller owes that you agree to pay, such as: Certain real estate taxes (discussed later), Back interest, Recording or mortgage fees, Charges for improvements or repairs, and Sales commissions. Amend my taxes online   Some settlement fees and closing costs you cannot include in your basis are: Fire insurance premiums, Rent for occupancy of the house before closing, Charges for utilities or other services related to occupancy of the house before closing, Any fee or cost that you deducted as a moving expense (allowed for certain fees and costs before 1994), Charges connected with getting a mortgage loan, such as: Mortgage insurance premiums (including funding fees connected with loans guaranteed by the Department of Veterans Affairs), Loan assumption fees, Cost of a credit report, Fee for an appraisal required by a lender, and Fees for refinancing a mortgage. Amend my taxes online Real estate taxes. Amend my taxes online   Real estate taxes for the year you bought your home may affect your basis, as shown in the following chart. Amend my taxes online    IF. Amend my taxes online . Amend my taxes online . Amend my taxes online AND. Amend my taxes online . Amend my taxes online . Amend my taxes online THEN the taxes. Amend my taxes online . Amend my taxes online . Amend my taxes online you pay taxes that the seller owed on the home up to the date of sale the seller does not reimburse you are added to the basis of your home. Amend my taxes online the seller reimburses you do not affect the basis of your home. Amend my taxes online the seller pays taxes for you (taxes owed beginning on the date of sale) you do not reimburse the seller are subtracted from the basis of your home. Amend my taxes online you reimburse the seller do not affect the basis of your home. Amend my taxes online Construction. Amend my taxes online   If you contracted to have your house built on land you own, your basis is: The cost of the land, plus The amount it cost you to complete the house, including: The cost of labor and materials, Any amounts paid to a contractor, Any architect's fees, Building permit charges, Utility meter and connection charges, and Legal fees directly connected with building the house. Amend my taxes online   Your cost includes your down payment and any debt such as a first or second mortgage or notes you gave the seller or builder. Amend my taxes online It also includes certain settlement or closing costs. Amend my taxes online You may have to reduce your basis by points the seller paid for you. Amend my taxes online For more information, see Seller-paid points and Settlement fees or closing costs , earlier. Amend my taxes online Built by you. Amend my taxes online   If you built all or part of your house yourself, its basis is the total amount it cost you to complete it. Amend my taxes online Do not include in the cost of the house: The value of your own labor, or The value of any other labor you did not pay for. Amend my taxes online Temporary housing. Amend my taxes online   If a builder gave you temporary housing while your home was being finished, you must reduce your basis by the part of the contract price that was for the temporary housing. Amend my taxes online To figure the amount of the reduction, multiply the contract price by a fraction. Amend my taxes online The numerator is the value of the temporary housing, and the denominator is the sum of the value of the temporary housing plus the value of the new home. Amend my taxes online Cooperative apartment. Amend my taxes online   If you are a tenant-stockholder in a cooperative housing corporation, your basis in the cooperative apartment used as your home is usually the cost of your stock in the corporation. Amend my taxes online This may include your share of a mortgage on the apartment building. Amend my taxes online Condominium. Amend my taxes online   To determine your basis in a condominium apartment used as your home, use the same rules as for any other home. Amend my taxes online Basis Other Than Cost You must use a basis other than cost, such as adjusted basis or fair market value, if you received your home as a gift, inheritance, a trade, or from your spouse. Amend my taxes online These situations are discussed in the following pages. Amend my taxes online Also, the instructions for Worksheet 1 (near the end of the publication) address each of these issues. Amend my taxes online Other special rules may apply in certain situations. Amend my taxes online If you converted the property, or some part of it, to business or rental use, see Property Changed to Business or Rental Use, in Publication 551. Amend my taxes online Home received as gift. Amend my taxes online   Use the following chart to find the basis of a home you received as a gift. Amend my taxes online IF the donor's adjusted basis at the time of the gift was. Amend my taxes online . Amend my taxes online . Amend my taxes online THEN your basis is. Amend my taxes online . Amend my taxes online . Amend my taxes online more than the fair market value of the home at that time the same as the donor's adjusted basis at the time of the gift. Amend my taxes online   Exception: If using the donor's adjusted basis results in a loss when you sell the home, you must use the fair market value of the home at the time of the gift as your basis. Amend my taxes online If using the fair market value results in a gain, you have neither gain nor loss. Amend my taxes online equal to or less than the fair market value at that time, and you received the gift before 1977 the smaller of the: • donor's adjusted basis, plus  any federal gift tax paid on  the gift, or • the home's fair market value  at the time of the gift. Amend my taxes online equal to or less than the fair market value at that time, and you received the gift after 1976 the same as the donor's adjusted basis, plus the part of any federal gift tax paid that is due to the net increase in value of the home (explained next). Amend my taxes online Fair market value. Amend my taxes online   The fair market value of property at the time of the gift is the value of the property as appraised for purposes of the federal gift tax. Amend my taxes online If the gift was not subject to the federal gift tax, the fair market value is the value as appraised for the purposes of a state gift tax. Amend my taxes online Part of federal gift tax due to net increase in value. Amend my taxes online   Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. Amend my taxes online The numerator of the fraction is the net increase in the value of the home, and the denominator is the value of the home for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Amend my taxes online The net increase in the value of the home is its fair market value minus the donor's adjusted basis immediately before the gift. Amend my taxes online Home acquired from a decedent who died before or after 2010. Amend my taxes online   If you inherited your home from a decedent who died before or after 2010, your basis is the fair market value of the property on the date of the decedent's death (or the later alternate valuation date chosen by the personal representative of the estate). Amend my taxes online If an estate tax return was filed or required to be filed, the value of the property listed on the estate tax return is your basis. Amend my taxes online If a federal estate tax return did not have to be filed, your basis in the home is the same as its appraised value at the date of death, for purposes of state inheritance or transmission taxes. Amend my taxes online Surviving spouse. Amend my taxes online   If you are a surviving spouse and you owned your home jointly, your basis in the home will change. Amend my taxes online The new basis for the interest your spouse owned will be its fair market value on the date of death (or alternate valuation date). Amend my taxes online The basis in your interest will remain the same. Amend my taxes online Your new basis in the home is the total of these two amounts. Amend my taxes online   If you and your spouse owned the home either as tenants by the entirety or as joint tenants with right of survivorship, you will each be considered to have owned one-half of the home. Amend my taxes online Example. Amend my taxes online Your jointly owned home (owned as joint tenants with right of survivorship) had an adjusted basis of $50,000 on the date of your spouse's death, and the fair market value on that date was $100,000. Amend my taxes online Your new basis in the home is $75,000 ($25,000 for one-half of the adjusted basis plus $50,000 for one-half of the fair market value). Amend my taxes online Community property. Amend my taxes online   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), each spouse is usually considered to own half of the community property. Amend my taxes online When either spouse dies, the total fair market value of the community property becomes the basis of the entire property, including the part belonging to the surviving spouse. Amend my taxes online For this to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. Amend my taxes online   For more information about community property, see Publication 555, Community Property. Amend my taxes online    If you are selling a home in which you acquired an interest from a decedent who died in 2010, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your basis. Amend my taxes online Home received as trade. Amend my taxes online   If you acquired your home as a trade for other property, in most cases, the basis of your home is the fair market value (at the time of the trade) of the property you gave up. Amend my taxes online If you traded one home for another, you have made a sale and purchase. Amend my taxes online In that case, you may have a gain. Amend my taxes online See Trading (exchanging) homes under Dispositions Other Than Sales, earlier, for an example of figuring the gain. Amend my taxes online Home received from spouse. Amend my taxes online   If you received your home from your spouse or from your former spouse incident to your divorce, your basis in the home depends on the date of the transfer. Amend my taxes online Transfers after July 18, 1984. Amend my taxes online   If you received the home after July 18, 1984, there was no gain or loss on the transfer. Amend my taxes online In most cases, your basis in this home is the same as your spouse's (or former spouse's) adjusted basis just before you received it. Amend my taxes online This rule applies even if you received the home in exchange for cash, the release of marital rights, the assumption of liabilities, or other considerations. Amend my taxes online   If you owned a home jointly with your spouse and your spouse transferred his or her interest in the home to you, in most cases, your basis in the half interest received from your spouse is the same as your spouse's adjusted basis just before the transfer. Amend my taxes online This also applies if your former spouse transferred his or her interest in the home to you incident to your divorce. Amend my taxes online Your basis in the half interest you already owned does not change. Amend my taxes online Your new basis in the home is the total of these two amounts. Amend my taxes online Transfers before July 19, 1984. Amend my taxes online   If you received your home before July 19, 1984, in exchange for your release of marital rights, in most cases, your basis in the home is generally its fair market value at the time you received it. Amend my taxes online More information. Amend my taxes online   For more information on property received from a spouse or former spouse, see Property Settlements in Publication 504. Amend my taxes online Involuntary conversion. Amend my taxes online   If your home is destroyed or condemned, you may receive insurance proceeds or a condemnation award. Amend my taxes online If you acquired a replacement home with these proceeds, the basis is its cost decreased by any gain not recognized on the conversion under the rules explained in: Publication 547, in the case of a home that was destroyed, or Chapter 1 of Publication 544, in the case of a home that was condemned. Amend my taxes online Example. Amend my taxes online A fire destroyed your home that you owned and used for only 6 months. Amend my taxes online The home had an adjusted basis of $80,000 and the insurance company paid you $130,000 for the loss. Amend my taxes online Your gain is $50,000 ($130,000 − $80,000). Amend my taxes online You bought a replacement home for $100,000. Amend my taxes online The part of your gain that is taxable is $30,000 ($130,000 − $100,000), the unspent part of the payment from the insurance company. Amend my taxes online The rest of the gain ($20,000) is not taxable, so that amount reduces your basis in the new home. Amend my taxes online The basis of the new home is figured as follows. Amend my taxes online Cost of replacement home $100,000 Minus: Gain not recognized 20,000 Basis of the replacement home $80,000 More information. Amend my taxes online   For more information about basis, see Publication 551. Amend my taxes online Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Amend my taxes online To figure your adjusted basis, you can use Worksheet 1, found toward the end of this publication. Amend my taxes online Filled-in examples of that worksheet are included in Comprehensive Examples , later. Amend my taxes online Recordkeeping. Amend my taxes online You should keep records to prove your home's adjusted basis. Amend my taxes online Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. Amend my taxes online But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. Amend my taxes online Keep records proving the basis of both homes as long as they are needed for tax purposes. Amend my taxes online The records you should keep include: Proof of the home's purchase price and purchase expenses; Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis; Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain; Any Form 982 you filed to exclude any discharge of qualified principal residence indebtedness; Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997; and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. Amend my taxes online Increases to Basis These include the following. Amend my taxes online Additions and other improvements that have a useful life of more than 1 year. Amend my taxes online Special assessments for local improvements. Amend my taxes online Amounts you spent after a casualty to restore damaged property. Amend my taxes online Improvements. Amend my taxes online   These add to the value of your home, prolong its useful life, or adapt it to new uses. Amend my taxes online You add the cost of additions and other improvements to the basis of your property. Amend my taxes online   The following chart lists some other examples of improvements. Amend my taxes online Examples of Improvements That Increase Basis Additions Bedroom Bathroom Deck Garage Porch Patio Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Lawn & Grounds Landscaping Driveway Walkway Fence  Retaining wall Sprinkler system Swimming pool  Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system  Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances  Kitchen modernization  Flooring Wall-to-wall carpeting  Insulation Attic Walls Floors Pipes and duct work Improvements no longer part of home. Amend my taxes online   Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. Amend my taxes online Example. Amend my taxes online You put wall-to-wall carpeting in your home 15 years ago. Amend my taxes online Later, you replaced that carpeting with new wall-to-wall carpeting. Amend my taxes online The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. Amend my taxes online Repairs. Amend my taxes online   These maintain your home in good condition but do not add to its value or prolong its life. Amend my taxes online You do not add their cost to the basis of your property. Amend my taxes online Examples. Amend my taxes online Repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes are examples of repairs. Amend my taxes online Exception. Amend my taxes online   The entire job is considered an improvement if items that would otherwise be considered repairs are done as part of an extensive remodeling or restoration of your home. Amend my taxes online For example, if you have a casualty and your home is damaged, increase your basis by the amount you spend on repairs that restore the property to its pre-casualty condition. Amend my taxes online Decreases to Basis These include the following. Amend my taxes online Discharge of qualified principal residence indebtedness that was excluded from income (but not below zero). Amend my taxes online For details, see Publication 4681. Amend my taxes online Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Amend my taxes online For details, see Publication 4681. Amend my taxes online Gain you postponed from the sale of a previous home before May 7, 1997. Amend my taxes online Deductible casualty losses. Amend my taxes online Insurance payments you received or expect to receive for casualty losses. Amend my taxes online Payments you received for granting an easement or right-of-way. Amend my taxes online Depreciation allowed or allowable if you used your home for business or rental purposes. Amend my taxes online Energy-related credits allowed for expenditures made on the residence. Amend my taxes online (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Amend my taxes online ) Adoption credit you claimed for improvements added to the basis of your home. Amend my taxes online Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Amend my taxes online Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. Amend my taxes online An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. Amend my taxes online District of Columbia first-time homebuyer credit allowed on the purchase of a principal residence in the District of Columbia. Amend my taxes online General sales taxes claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. Amend my taxes online Discharges of qualified principal residence indebtedness. Amend my taxes online   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Amend my taxes online This exclusion applies to discharges made after 2006 and before 2014. Amend my taxes online If you choose to exclude this income, you must reduce (but not below zero) the basis of your principal residence by the amount excluded from gross income. Amend my taxes online   File Form 982 with your tax return. Amend my taxes online See the form's instructions for detailed information. Amend my taxes online    A decrease in basis due to a discharge of qualified principal residence indebtedness that is excluded from income occurs only if you retain ownership of the principal residence after a discharge. Amend my taxes online In most cases, this would occur in a refinancing or a restructuring of the mortgage. Amend my taxes online Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. Amend my taxes online This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. Amend my taxes online To qualify, you must meet the ownership and use tests described later. Amend my taxes online You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Amend my taxes online This choice can be made (or revoked) at any time before the expiration of a 3-year period beginning on the due date of your return (not including extensions) for the year of the sale. Amend my taxes online You can use Worksheet 2 (near the end of this publication) to figure the amount of your exclusion and your taxable gain, if any. Amend my taxes online If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. Amend my taxes online See Publication 505, Tax Withholding and Estimated Tax. Amend my taxes online Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Amend my taxes online You meet the ownership test. Amend my taxes online You meet the use test. Amend my taxes online During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Amend my taxes online For details on gain allocated to periods of nonqualified use, see Nonqualified Use , later. Amend my taxes online If you and another person owned the home jointly but file separate returns, each of you can exclude up to $250,000 of gain from the sale of your interest in the home if each of you meets the three conditions just listed. Amend my taxes online You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Amend my taxes online Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Amend my taxes online This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Amend my taxes online Exception. Amend my taxes online   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. Amend my taxes online However, the maximum amount you may be able to exclude will be reduced. Amend my taxes online See Reduced Maximum Exclusion , later. Amend my taxes online Example 1—home owned and occupied for at least 2 years. Amend my taxes online Mya bought and moved into her main home in September 2011. Amend my taxes online She sold the home at a gain in October 2013. Amend my taxes online During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. Amend my taxes online She meets the ownership and use tests. Amend my taxes online Example 2—ownership test met but use test not met. Amend my taxes online Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Amend my taxes online He later sold the home for a gain in June 2013. Amend my taxes online He owned the home during the entire 5-year period ending on the date of sale. Amend my taxes online He meets the ownership test but not the use test. Amend my taxes online He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Amend my taxes online Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. Amend my taxes online You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. Amend my taxes online Example. Amend my taxes online Naomi bought and moved into a house in July 2009. Amend my taxes online She lived there for 13 months and then moved in with a friend. Amend my taxes online She later moved back into her house and lived there for 12 months until she sold it in August 2013. Amend my taxes online Naomi meets the ownership and use tests because, during the 5-year period ending on the date of sale, she owned the house for more than 2 years and lived in it for a total of 25 (13 + 12) months. Amend my taxes online Temporary absence. Amend my taxes online   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. Amend my taxes online The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Amend my taxes online Example 1. Amend my taxes online David Johnson, who is single, bought and moved into his home on February 1, 2011. Amend my taxes online Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Amend my taxes online David sold the house on March 1, 2013. Amend my taxes online Although the total time David lived in his home is less than 2 years (21 months), he meets the use requirement and may exclude gain. Amend my taxes online The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. Amend my taxes online Example 2. Amend my taxes online Professor Paul Beard, who is single, bought and moved into a house in December 2010, went abroad for a 1-year sabbatical leave in January 2012, returned to the house in January 2013, and sold it at a gain in February 2013. Amend my taxes online Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. Amend my taxes online He cannot exclude any part of his gain because he did not use the residence for the required 2 years. Amend my taxes online Ownership and use tests met at different times. Amend my taxes online   You can meet the ownership and use tests during different 2-year periods. Amend my taxes online However, you must meet both tests during the 5-year period ending on the date of the sale. Amend my taxes online Example. Amend my taxes online Beginning in 2002, Helen Jones lived in a rented apartment. Amend my taxes online The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Amend my taxes online In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Amend my taxes online On July 12, 2013, while still living in her daughter's home, she sold her condominium. Amend my taxes online Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. Amend my taxes online She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Amend my taxes online She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). Amend my taxes online The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. Amend my taxes online Cooperative apartment. Amend my taxes online   If you sold stock as a tenant-shareholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitled you to occupy as your main home for at least 2 years. Amend my taxes online Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Amend my taxes online Exception for individuals with a disability. Amend my taxes online   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. Amend my taxes online Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. Amend my taxes online   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Amend my taxes online Previous home destroyed or condemned. Amend my taxes online   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. Amend my taxes online This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home (see Involuntary Conversions in Publication 551). Amend my taxes online Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. Amend my taxes online Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend my taxes online   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty (defined later) as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. Amend my taxes online You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on qualified official extended duty (defined later) or as an enrolled volunteer or volunteer leader of the Peace Corps. Amend my taxes online This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Amend my taxes online   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. Amend my taxes online Example. Amend my taxes online John bought and moved into a home in 2005. Amend my taxes online He lived in it as his main home for 2½ years. Amend my taxes online For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Amend my taxes online He then sold the home at a gain in 2013. Amend my taxes online To meet the use test, John chooses to suspend the 5-year test period for the 6 years he was on qualified official extended duty. Amend my taxes online This means he can disregard those 6 years. Amend my taxes online Therefore, John's 5-year test period consists of the 5 years before he went on qualified official extended duty. Amend my taxes online He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Amend my taxes online Period of suspension. Amend my taxes online   The period of suspension cannot last more than 10 years. Amend my taxes online Together, the 10-year suspension period and the 5-year test period can be as long as, but no more than, 15 years. Amend my taxes online You cannot suspend the 5-year period for more than one property at a time. Amend my taxes online You can revoke your choice to suspend the 5-year period at any time. Amend my taxes online Example. Amend my taxes online Mary bought a home on April 1, 1997. Amend my taxes online She used it as her main home until August 31, 2000. Amend my taxes online On September 1, 2000, she went on qualified official extended duty with the Navy. Amend my taxes online She did not live in the house again before selling it on July 31, 2013. Amend my taxes online Mary chooses to use the entire 10-year suspension period. Amend my taxes online Therefore, the suspension period would extend back from July 31, 2013, to August 1, 2003, and the 5-year test period would extend back to August 1, 1998. Amend my taxes online During that period, Mary owned the house all 5 years and lived in it as her main home from August 1, 1998, until August 31, 2000, a period of more than 24 months. Amend my taxes online She meets the ownership and use tests because she owned and lived in the home for at least 2 years during this test period. Amend my taxes online Uniformed services. Amend my taxes online   The uniformed services are: The Armed Forces (the Army, Navy, Air Force, Marine Corps, and Coast Guard), The commissioned corps of the National Oceanic and Atmospheric Administration, and The commissioned corps of the Public Health Service. Amend my taxes online Foreign Service member. Amend my taxes online   For purposes of the choice to suspend the 5-year test period for ownership and use, you are a member of the Foreign Service if you are any of the following. Amend my taxes online A Chief of mission. Amend my taxes online An Ambassador at large. Amend my taxes online A member of the Senior Foreign Service. Amend my taxes online A Foreign Service officer. Amend my taxes online Part of the Foreign Service personnel. Amend my taxes online Employee of the intelligence community. Amend my taxes online   For purposes of the choice to suspend the 5-year test period for ownership and use, you are an employee of the intelligence community if you are an employee of any of the following. Amend my taxes online The Office of the Director of National Intelligence. Amend my taxes online The Central Intelligence Agency. Amend my taxes online The National Security Agency. Amend my taxes online The Defense Intelligence Agency. Amend my taxes online The National Geospatial-Intelligence Agency. Amend my taxes online The National Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs. Amend my taxes online Any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard. Amend my taxes online The Bureau of Intelligence and Research of the Department of State. Amend my taxes online Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. Amend my taxes online Qualified official extended duty. Amend my taxes online   You are on qualified official extended duty if you are on extended duty while: Serving at a duty station at least 50 miles from your main home, or Living in Government quarters under Government orders. Amend my taxes online   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Amend my taxes online Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. Amend my taxes online (But see Special rules for joint returns, next. Amend my taxes online ) Special rules for joint returns. Amend my taxes online   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Amend my taxes online You are married and file a joint return for the year. Amend my taxes online Either you or your spouse meets the ownership test. Amend my taxes online Both you and your spouse meet the use test. Amend my taxes online During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. Amend my taxes online If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. Amend my taxes online For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Amend my taxes online Example 1—one spouse sells a home. Amend my taxes online Emily sells her home in June 2013 for a gain of $300,000. Amend my taxes online She marries Jamie later in the year. Amend my taxes online She meets the ownership and use tests, but Jamie does not. Amend my taxes online Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Amend my taxes online The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Amend my taxes online Example 2—each spouse sells a home. Amend my taxes online The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. Amend my taxes online He meets the ownership and use tests on his home, but Emily does not. Amend my taxes online Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. Amend my taxes online However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Amend my taxes online Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Amend my taxes online The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. Amend my taxes online Sale of main home by surviving spouse. Amend my taxes online   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Amend my taxes online   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Amend my taxes online The sale or exchange took place after 2008. Amend my taxes online The sale or exchange took place no more than 2 years after the date of death of your spouse. Amend my taxes online You have not remarried. Amend my taxes online You and your spouse met the use test at the time of your spouse's death. Amend my taxes online You or your spouse met the ownership test at the time of your spouse's death. Amend my taxes online Neither you nor your spouse excluded gain from the sale of another home during the last 2 years before the date of death. Amend my taxes online The ownership and use tests were described earlier. Amend my taxes online Example. Amend my taxes online Harry owned and used a house as his main home since 2009. Amend my taxes online Harry and Wilma married on July 1, 2013, and from that date they used Harry's house as their main home. Amend my taxes online Harry died on August 15, 2013, and Wilma inherited the property. Amend my taxes online Wilma sold the property on September 1, 2013, at which time she had not remarried. Amend my taxes online Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. Amend my taxes online Home transferred from spouse. Amend my taxes online   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Amend my taxes online Use of home after divorce. Amend my taxes online   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Amend my taxes online Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. Amend my taxes online This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. Amend my taxes online In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. Amend my taxes online A change in place of employment. Amend my taxes online Health. Amend my taxes online Unforeseen circumstances. Amend my taxes online Qualified individual. Amend my taxes online   For purposes of the reduced maximum exclusion, a qualified individual is any of the following. Amend my taxes online You. Amend my taxes online Your spouse. Amend my taxes online A co-owner of the home. Amend my taxes online A person whose main home is the same as yours. Amend my taxes online Primary reason for sale. Amend my taxes online   One of the three reasons above will be considered to be the primary reason you sold your home if either (1) or (2) is true. Amend my taxes online You qualify under a “safe harbor. Amend my taxes online ” This is a specific set of facts and circumstances that, if applicable, qualifies you to claim a reduced maximum exclusion. Amend my taxes online Safe harbors corresponding to the reasons listed above are described later. Amend my taxes online A safe harbor does not apply, but you can establish, based on facts and circumstances, that the primary reason for the sale is a change in place of employment, health, or unforeseen circumstances. Amend my taxes online  Factors that may be relevant in determining your primary reason for sale include whether: Your sale and the circumstances causing it were close in time, The circumstances causing your sale occurred during the time you owned and used the property as your main home, The circumstances causing your sale were not reasonably foreseeable when you began using the property as your main home, Your financial ability to maintain the property became materially impaired, The suitability of the property as your main home materially changed, and During the time you owned the property, you used it as your home. Amend my taxes online Change in Place of Employment You may qualify for a reduced exclusion if the primary reason for the sale of your main home is a change in the location of employment of a qualified individual. Amend my taxes online Employment. Amend my taxes online   For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. Amend my taxes online It also includes the start or continuation of self-employment. Amend my taxes online Distance safe harbor. Amend my taxes online   A change in place of employment is considered to be the reason you sold your home if: The change occurred during the period you owned and used the property as your main home, and The new place of employment is at least 50 miles farther from the home you sold than was the former place of employment (or, if there was no former place of employment, the distance between your new place of employment and the home sold is at least 50 miles). Amend my taxes online Example. Amend my taxes online Justin was unemployed and living in a townhouse in Florida he had owned and used as his main home since 2012. Amend my taxes online He got a job in North Carolina and sold his townhouse in 2013. Amend my taxes online Because the distance between Justin's new place of employment and the home he sold is at least 50 miles, the sale satisfies the conditions of the distance safe harbor. Amend my taxes online Justin's sale of his home is considered to be because of a change in place of employment, and he is entitled to claim a reduced maximum exclusion of gain from the sale. Amend my taxes online Health The sale of your main home is because of health if your primary reason for the sale is: To obtain, provide, or facilitate the diagnosis, cure, mitigation, or treatment of disease, illness, or injury of a qualified individual, or To obtain or provide medical or personal care for a qualified individual suffering from a disease, illness, or injury. Amend my taxes online The sale of your home is not because of health if the sale merely benefits a qualified individual's general health or well-being. Amend my taxes online For purposes of this reason, a qualified individual includes, in addition to the individuals listed earlier under Qualified individual , any of the following family members of these individuals. Amend my taxes online Parent, grandparent, stepmother, stepfather. Amend my taxes online Child, grandchild, stepchild, adopted child, eligible foster child. Amend my taxes online Brother, sister, stepbrother, stepsister, half-brother, half-sister. Amend my taxes online Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, or daughter-in-law. Amend my taxes online Uncle, aunt, nephew, niece, or cousin. Amend my taxes online Example. Amend my taxes online In 2012, Chase and Lauren, spouses, bought a house that they used as their main home. Amend my taxes online Lauren's father has a chronic disease and is unable to care for himself. Amend my taxes online In 2013, Chase and Lauren sold their home in order to move into Lauren's father's house to provide care for him. Amend my taxes online Because the primary reason for the sale of their home was to provide care for Lauren's father, Chase and Lauren are entitled to a reduced maximum exclusion. Amend my taxes online Doctor's recommendation safe harbor. Amend my taxes online   Health is considered to be the reason you sold your home if, for one or more of the reasons listed at the beginning of this discussion, a doctor recommends a change of residence. Amend my taxes online Unforeseen Circumstances The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying that home. Amend my taxes online You are not considered to have an unforeseen circumstance if the primary reason you sold your home was that you preferred to get a different home or because your finances improved. Amend my taxes online Specific event safe harbors. Amend my taxes online   Unforeseen circumstances are considered to be the reason for selling your home if any of the following events occurred while you owned and used the property as your main home. Amend my taxes online An involuntary conversion of your home, such as when your home is destroyed or condemned. Amend my taxes online Natural or man-made disasters or acts of war or terrorism resulting in a casualty to your home, whether or not your loss is deductible. Amend my taxes online In the case of qualified individuals (listed earlier under Qualified individual ): Death, Unemployment (if the individual is eligible for unemployment compensation), A change in employment or self-employment status that results in the individual's inability to pay reasonable basic living expenses (listed under Reasonable basic living expenses , later) for his or her household, Divorce or legal separation under a decree of divorce or separate maintenance, or Multiple births resulting from the same pregnancy. Amend my taxes online An event the IRS determined to be an unforeseen circumstance in published guidance of general applicability. Amend my taxes online For example, the IRS determined the September 11, 2001, terrorist attacks to be an unforeseen circumstance. Amend my taxes online Reasonable basic living expenses. Amend my taxes online   Reasonable basic living expenses for your household include the following. Amend my taxes online Amounts spent for food. Amend my taxes online Amounts spent for clothing. Amend my taxes online Housing and related expenses. Amend my taxes online Medical expenses. Amend my taxes online Transportation expenses. Amend my taxes online Tax payments. Amend my taxes online Court-ordered payments. Amend my taxes online Expenses reasonably necessary to produce income. Amend my taxes online   Any of these amounts spent to maintain an affluent or luxurious standard of living are not reasonable basic living expenses. Amend my taxes online Nonqualified Use Gain from the sale or exchange of the main home is not excludable from income if it is allocable to periods of nonqualified use. Amend my taxes online Nonqualified use means any period after 2008 where neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions (see next). Amend my taxes online Exceptions. Amend my taxes online   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. Amend my taxes online Calculation. Amend my taxes online   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain (net of any depreciation allowed or allowable on the property for periods after May 6, 1997) by the following fraction:   Total nonqualified use during the period of ownership after 2008     Total period of ownership     This calculation can be found in Worksheet 2, line 10, later in this publication. Amend my taxes online   For examples of this calculation, see Business Use or Rental of Home , next. Amend my taxes online Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income if you meet the ownership and use tests. Amend my taxes online Example 1. Amend my taxes online On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Amend my taxes online She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. Amend my taxes online The house was rented from June 1, 2009, to March 31, 2011. Amend my taxes online Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Amend my taxes online Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. Amend my taxes online During the 5-year period ending on the date of the sale (January 31, 2008–January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. Amend my taxes online Five-Year Period Used as Home Used as Rental 1/31/08 – 5/31/09 16 months   6/01/09 – 3/31/11   22 months 4/01/11 – 1/31/13 22 months     38 months 22 months       During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. Amend my taxes online Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain, as shown on Worksheet 2. Amend my taxes online Example 2. Amend my taxes online William owned and used a house as his main home from 2007 through 2010. Amend my taxes online On January 1, 2011, he moved to another state. Amend my taxes online He rented his house from that date until April 30, 2013, when he sold it. Amend my taxes online During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. Amend my taxes online Because it was rental property at the time of the sale, he must report the sale on Form 4797. Amend my taxes online Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. Amend my taxes online Because he met the ownership and use tests, he can exclude gain up to $250,000. Amend my taxes online However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. Amend my taxes online Depreciation after May 6, 1997. Amend my taxes online   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Amend my taxes online If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. Amend my taxes online Unrecaptured section 1250 gain. Amend my taxes online   This is the part of any long-term capital gain from the sale of your home that is due to depreciation and cannot be excluded. Amend my taxes online To figure the amount of unrecaptured section 1250 gain to be reported on Schedule D (Form 1040), you must also take into account certain gains or losses from the sale of property other than your home. Amend my taxes online Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions for this purpose. Amend my taxes online Worksheet 2. Amend my taxes online Taxable Gain on Sale of Home—Completed Example 1 for Amy Part 1. Amend my taxes online Gain or (Loss) on Sale       1. Amend my taxes online   Selling price of home 1. Amend my taxes online     2. Amend my taxes online   Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 2. Amend my taxes online     3. Amend my taxes online   Subtract line 2 from line 1. Amend my taxes online This is the amount realized 3. Amend my taxes online     4. Amend my taxes online   Adjusted basis of home sold (from Worksheet 1, line 13) 4. Amend my taxes online     5. Amend my taxes online   Gain or (loss) on the sale. Amend my taxes online Subtract line 4 from line 3. Amend my taxes online If this is a loss, stop here 5. Amend my taxes online 200,000   Part 2. Amend my taxes online Exclusion and Taxable Gain       6. Amend my taxes online   Enter any depreciation allowed or allowable on the property for periods after May 6, 1997. Amend my taxes online If none, enter -0- 6. Amend my taxes online 10,000   7. Amend my taxes online   Subtract line 6 from line 5. Amend my taxes online If the result is less than zero, enter -0- 7. Amend my taxes online 190,000   8. Amend my taxes online   Aggregate number of days of nonqualified use after 2008. Amend my taxes online If none, enter -0-. Amend my taxes online  If line 8 is equal to zero, skip to line 12 and enter the amount from line 7 on line 12 8. Amend my taxes online 668   9. Amend my taxes online   Number of days taxpayer owned the property 9. Amend my taxes online 2,080   10. Amend my taxes online   Divide the amount on line 8 by the amount on line 9. Amend my taxes online Enter the result as a decimal (rounded to at least 3 places). Amend my taxes online But do not enter an amount greater than 1. Amend my taxes online 00 10. Amend my taxes online 0. Amend my taxes online 321   11. Amend my taxes online   Gain allocated to nonqualified use. Amend my taxes online (Line 7 multiplied by line 10) 11. Amend my taxes online 60,990   12. Amend my taxes online   Gain eligible for exclusion. Amend my taxes online Subtract line 11 from line 7 12. Amend my taxes online 129,010   13. Amend my taxes online   If you qualify to exclude gain on the sale, enter your maximum exclusion (see Maximum Exclusion ). Amend my taxes online  If you qualify for a reduced maximum exclusion, enter the amount from Worksheet 3, line 7. Amend my taxes online If you do  not qualify to exclude gain, enter -0- 13. Amend my taxes online 250,000   14. Amend my taxes online   Exclusion. Amend my taxes online Enter the smaller of line 12 or line 13 14. Amend my taxes online 129,010   15. Amend my taxes online   Taxable gain. Amend my taxes online Subtract line 14 from line 5. Amend my taxes online Report your taxable gain as described under Reporting the Sale . Amend my taxes online If the amount on line 6 is more than zero, complete line 16 15. Amend my taxes online 70,990   16. Amend my taxes online   Enter the smaller of line 6 or line 15. Amend my taxes online Enter this amount on line 12 of the Unrecaptured Section 1250 Gain  Worksheet in the instructions for Schedule D (Form 1040) 16. Amend my taxes online 10,000 Property Used Partly for Business or Rental If you use property partly as a home and partly for business or to produce rental income, the treatment of any gain on the sale depends partly on whether the business or rental part of the property is part of your home or separate from it. Amend my taxes online Part of Home Used for Business or Rental If the part of your property used for business or to produce rental income is within your home, such as a room used as a home office for a business, you do not need to allocate gain on the sale of the property between the business part of the property and the part used as a home. Amend my taxes online In addition, you do not need to report the sale of the business or rental part on Form 4797. Amend my taxes online This is true whether or not you were entitled to claim any depreciation. Amend my taxes online However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. Amend my taxes online See Depreciation after May 6, 1997, earlier. Amend my taxes online Example 1. Amend my taxes online Ray sold his main home in 2013 at a $30,000 gain. Amend my taxes online He has no gains or losses from the sale of property other than the gain from the sale of his home. Amend my taxes online He meets the ownership and use tests to exclude the gain from his income. Amend my taxes online However, he used part of the home as a business office in 2012 and claimed $500 depreciation. Amend my taxes online Because the business office was part of his home (not separate from it), he does not have to allocate the gain on the sale between the business part of the property and the part used as a home. Amend my taxes online In addition, he does not have to report any part of the gain on Form 4797. Amend my taxes online Because Ray was entitled to take a depreciation deduction, he must recognize $500 of the gain as unrecaptured section 1250 gain. Amend my taxes online He reports his gain, exclusion, and the taxable gain of $500 on Form 8949 and Schedule D (Form 1040). Amend my taxes online Example 2. Amend my taxes online The facts are the same as in Example 1 except that Ray was not entitled to claim depreciation for the business use of his home. Amend my taxes online Since Ray did not claim any depreciation, he can exclude the entire $30,000 gain. Amend my taxes online Separate Part of Property Used for Business or Rental You may have used part of your property as your home and a separate part of it for business or to produce rental income. Amend my taxes online Examples are: A working farm on which your house was located, A duplex in w
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Amend my taxes online Index A Alien Resident, Resident alien. Amend my taxes online American Institute in Taiwan, U. Amend my taxes online S. Amend my taxes online employees of, American Institute in Taiwan. Amend my taxes online American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Amend my taxes online Last year, Bona fide resident for part of a year. Amend my taxes online Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Amend my taxes online , Reassignment. Amend my taxes online Treaty provisions, Special agreements and treaties. Amend my taxes online Voting by absentee ballot, Effect of voting by absentee ballot. Amend my taxes online Waiver of time requirements, Waiver of Time Requirements, U. Amend my taxes online S. Amend my taxes online Travel Restrictions C Camps, foreign, Foreign camps. Amend my taxes online Carryover of housing deduction, Carryover. Amend my taxes online Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Amend my taxes online Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Amend my taxes online , Earned income credit. Amend my taxes online Foreign tax, Foreign tax credit. Amend my taxes online , Taxes of Foreign Countries and U. Amend my taxes online S. Amend my taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Amend my taxes online S. Amend my taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Amend my taxes online Social security number, Social security number. Amend my taxes online Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Amend my taxes online E Earned income Foreign, Foreign Earned Income, Foreign camps. Amend my taxes online , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Amend my taxes online Earned income credit, Earned income credit. Amend my taxes online , Earned income credit. Amend my taxes online Employer-provided amounts, Employer-provided amounts. Amend my taxes online Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Amend my taxes online Meals and lodging, Exclusion of Meals and Lodging U. Amend my taxes online S. Amend my taxes online possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Amend my taxes online Meeting bona fide residence or physical presence test, Extension of time to meet tests. Amend my taxes online F Fellowships, Scholarships and fellowships. Amend my taxes online Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Amend my taxes online Figuring U. Amend my taxes online S. Amend my taxes online income tax, Figuring actual tax. Amend my taxes online Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amend my taxes online Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Amend my taxes online , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Amend my taxes online Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Amend my taxes online , Publication 54 - Additional Material Household, second, Second foreign household. Amend my taxes online Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Amend my taxes online Foreign earned income Defined, Foreign Earned Income, More information. Amend my taxes online U. Amend my taxes online S. Amend my taxes online Government employees, U. Amend my taxes online S. Amend my taxes online Government Employees, More information. Amend my taxes online Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Amend my taxes online Foreign tax credit, Foreign tax credit or deduction. Amend my taxes online Income received after year earned, Paid in year following work. Amend my taxes online , Example. Amend my taxes online Limit, Limit on Excludable Amount, Physical presence test. Amend my taxes online , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Amend my taxes online Part-year exclusion, Part-year exclusion. Amend my taxes online Physical presence test, maximum exclusion, Physical presence test. Amend my taxes online Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amend my taxes online Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Amend my taxes online Foreign tax credit, Foreign tax credit or deduction. Amend my taxes online Foreign housing exclusion/deduction Carryover of deduction, Carryover. Amend my taxes online Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Amend my taxes online Housing amount, Housing Amount Housing expenses, Housing expenses. Amend my taxes online Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Amend my taxes online Second foreign household, Second foreign household. Amend my taxes online Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Amend my taxes online , Foreign tax credit or deduction. Amend my taxes online Foreign taxes Credit for, Foreign tax credit. Amend my taxes online , Taxes of Foreign Countries and U. Amend my taxes online S. Amend my taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Amend my taxes online S. Amend my taxes online Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Amend my taxes online Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Amend my taxes online , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Amend my taxes online 2350, How to get an extension. Amend my taxes online 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Amend my taxes online 4868, Automatic 6-month extension. Amend my taxes online 673, Statement. Amend my taxes online 8689, Non-USVI resident with USVI income. Amend my taxes online 8822, Reminders W-4, Foreign tax credit. Amend my taxes online Free tax services, Free help with your tax return. Amend my taxes online Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Amend my taxes online Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Amend my taxes online Where to file, Resident of Guam. Amend my taxes online H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Amend my taxes online Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Amend my taxes online Expenses, Housing expenses. Amend my taxes online I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Amend my taxes online Blocked, Blocked Income Community, Community income. Amend my taxes online Corporation, Income from a corporation. Amend my taxes online Earned, Foreign Earned Income, Foreign camps. Amend my taxes online , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Amend my taxes online Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Amend my taxes online Pensions and annuities, Pensions and annuities. Amend my taxes online , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Amend my taxes online Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Amend my taxes online Reimbursement of moving expenses, Reimbursement of moving expenses. Amend my taxes online Rental, Rental income. Amend my taxes online Royalties, Royalties. Amend my taxes online Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Amend my taxes online Source of, Source of Earned Income Stock options, Stock options. Amend my taxes online Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Amend my taxes online Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Amend my taxes online Income exclusion, Limit on Excludable Amount, Physical presence test. Amend my taxes online Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Amend my taxes online N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Amend my taxes online Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Amend my taxes online Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Amend my taxes online P Part-year exclusion, Part-year exclusion. Amend my taxes online Pay for personal services, Earned income. Amend my taxes online , Common Benefits Paying U. Amend my taxes online S. Amend my taxes online tax in foreign currency, Paying U. Amend my taxes online S. Amend my taxes online tax in foreign currency. Amend my taxes online Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Amend my taxes online , Common Benefits Withholding from, Withholding from pension payments. Amend my taxes online Physical presence test 12-month period, How to figure the 12-month period. Amend my taxes online Defined, Physical Presence Test Maximum exclusion, Physical presence test. Amend my taxes online Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Amend my taxes online S. Amend my taxes online Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Amend my taxes online S. Amend my taxes online Virgin Islands Residents of, Puerto Rico. Amend my taxes online Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Amend my taxes online Employee expenses, Reimbursement of employee expenses. Amend my taxes online Moving expenses, Reimbursement of moving expenses. Amend my taxes online Resident alien defined, Resident alien. Amend my taxes online Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Amend my taxes online Second foreign household, Second foreign household. Amend my taxes online , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Amend my taxes online Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Amend my taxes online T Taiwan, American Institute in, American Institute in Taiwan. Amend my taxes online Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Amend my taxes online Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Amend my taxes online Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Amend my taxes online S. Amend my taxes online Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Amend my taxes online S. Amend my taxes online Government employees, U. Amend my taxes online S. Amend my taxes online Government Employees, More information. Amend my taxes online U. Amend my taxes online S. Amend my taxes online Virgin Islands Possession exclusion, Puerto Rico and U. Amend my taxes online S. Amend my taxes online Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Amend my taxes online Residents of, Resident of U. Amend my taxes online S. Amend my taxes online Virgin Islands (USVI). Amend my taxes online Where to file, Resident of U. Amend my taxes online S. Amend my taxes online Virgin Islands (USVI). Amend my taxes online W Waiver of time requirements, Waiver of Time Requirements, U. Amend my taxes online S. Amend my taxes online Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Amend my taxes online , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Amend my taxes online Guam residents, Resident of Guam. Amend my taxes online No legal residence in U. Amend my taxes online S. Amend my taxes online , Where To File Virgin Islands residents, nonresidents, Resident of U. Amend my taxes online S. Amend my taxes online Virgin Islands (USVI). Amend my taxes online Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Amend my taxes online Prev  Up     Home   More Online Publications