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E Filing Income Tax

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E Filing Income Tax

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