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Printable 1040ez FormsPrintable 1040ez forms Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Printable 1040ez forms Tax questions. Printable 1040ez forms Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Printable 1040ez forms The IRS now provides a simplified method to determine your expenses for business use of your home. Printable 1040ez forms For more information, see the Instructions for Schedule C (Form 1040). Printable 1040ez forms Reminders Future developments. Printable 1040ez forms For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Printable 1040ez forms irs. Printable 1040ez forms gov/pub530. Printable 1040ez forms Residential energy credits. Printable 1040ez forms You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Printable 1040ez forms See Form 5695, Residential Energy Credits, for more information. Printable 1040ez forms Home Affordable Modification Program (HAMP). Printable 1040ez forms If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Printable 1040ez forms Hardest Hit Fund and Emergency Homeowners' Loan Programs. Printable 1040ez forms If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Printable 1040ez forms For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Printable 1040ez forms Mortgage debt forgiveness. Printable 1040ez forms You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Printable 1040ez forms You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Printable 1040ez forms See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Printable 1040ez forms Repayment of first-time homebuyer credit. Printable 1040ez forms Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Printable 1040ez forms If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Printable 1040ez forms See Form 5405 and its instructions for details and for exceptions to the repayment rule. Printable 1040ez forms Photographs of missing children. Printable 1040ez forms The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Printable 1040ez forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Printable 1040ez forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Printable 1040ez forms Introduction This publication provides tax information for homeowners. Printable 1040ez forms Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Printable 1040ez forms The following topics are explained. Printable 1040ez forms How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Printable 1040ez forms What you can and cannot deduct on your tax return. Printable 1040ez forms The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Printable 1040ez forms Why you should keep track of adjustments to the basis of your home. Printable 1040ez forms (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Printable 1040ez forms ) What records you should keep as proof of the basis and adjusted basis. Printable 1040ez forms Comments and suggestions. Printable 1040ez forms We welcome your comments about this publication and your suggestions for future editions. Printable 1040ez forms You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Printable 1040ez forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Printable 1040ez forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Printable 1040ez forms You can send your comments from www. Printable 1040ez forms irs. Printable 1040ez forms gov/formspubs/. Printable 1040ez forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. Printable 1040ez forms Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Printable 1040ez forms Ordering forms and publications. Printable 1040ez forms Visit www. Printable 1040ez forms irs. Printable 1040ez forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Printable 1040ez forms Internal Revenue Service 1201 N. Printable 1040ez forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Printable 1040ez forms If you have a tax question, check the information available on IRS. Printable 1040ez forms gov or call 1-800-829-1040. Printable 1040ez forms We cannot answer tax questions sent to either of the above addresses. Printable 1040ez forms Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Printable 1040ez forms Prev Up Next Home More Online Publications
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