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Tax Extension Online

Tax extension online Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Tax extension online , Additional Medicare Tax withholding adjustments. Tax extension online Adjustments, 13. Tax extension online Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Tax extension online , Withholding of social security and Medicare taxes on nonresident aliens. Tax extension online Allocated tips, Allocated tips. Tax extension online Archer MSAs, Health Savings Accounts and medical savings accounts. Tax extension online Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Tax extension online C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Tax extension online Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Tax extension online Correcting employment taxes, Correcting employment taxes. Tax extension online Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Tax extension online Depositing Taxes Differential wage payments, Differential wage payments. Tax extension online E E-file, Electronic filing by reporting agents. Tax extension online Election worker, State and local government employers. Tax extension online Electronic, Electronic deposit requirement. Tax extension online Electronic deposit requirement, Electronic deposit requirement. Tax extension online Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Tax extension online Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Tax extension online Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Tax extension online Employer identification number (EIN), 1. Tax extension online Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Tax extension online Family Employees Final return, Final return. Tax extension online Form 944, 12. Tax extension online Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Tax extension online FUTA tax, 14. Tax extension online Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Tax extension online H Health insurance plans, Health insurance plans. Tax extension online Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Tax extension online Hiring new employees, Hiring New Employees Household employees, Exceptions. Tax extension online I Income tax withholding, Income Tax Withholding, 16. Tax extension online How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Tax extension online L Long-term care insurance, Health insurance plans. Tax extension online Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Tax extension online Medical care, Medical care reimbursements. Tax extension online Medical savings accounts, Health Savings Accounts and medical savings accounts. Tax extension online Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Tax extension online Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Tax extension online N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Tax extension online Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Tax extension online Payroll Period Penalties, Deposit Penalties, Penalties. Tax extension online Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Tax extension online Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Tax extension online , Nonaccountable plan. Tax extension online , Per diem or other fixed allowance. Tax extension online Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Tax extension online Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Tax extension online Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Tax extension online Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Tax extension online Statutory employees, Employee status under common law. Tax extension online Statutory nonemployees, Statutory employees. Tax extension online Successor employer, Successor employer. Tax extension online , Successor employer. Tax extension online Supplemental wages, 7. Tax extension online Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Tax extension online Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Tax extension online Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Tax extension online Tips, 6. Tax extension online Tips, Tips treated as supplemental wages. Tax extension online Trust fund recovery penalty, Trust fund recovery penalty. Tax extension online TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Tax extension online Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Tax extension online W Wage repayments, Wage Repayments Wages defined, 5. Tax extension online Wages and Other Compensation Wages not paid in money, Wages not paid in money. Tax extension online Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Tax extension online Exemption, Exemption from federal income tax withholding. Tax extension online Fringe benefits, Withholding on fringe benefits. Tax extension online Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Tax extension online Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Tax extension online Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Tax extension online How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Tax extension online Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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Tax Code, Regulations and Official Guidance

Internal Revenue Code |   Treasury (Tax) Regulations    |    Other Official Guidance

Internal Revenue Code

Federal tax law begins with the Internal Revenue Code (IRC), enacted by Congress in Title 26 of the United States Code (26 U.S.C.).

Table of contents Retrieve by section number Execute full text search
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After clicking through the exit link below, enter "26" for the Title and then the Section number.

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After clicking through the exit link below, enter your search terms and click the "Search" button. 

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Note: The IRC materials retrieved via the above functions are provided as a public service by The Legal Information Institute of Cornell University Law School, not the IRS.

CAUTION.  The version of the IRC underlying the retrieval functions presented above is generated from the official version of the U.S. Code made available to the public by Congress.  However, this version is only current through the 1st Session of the 112th Congress convened in 2011.  Before relying on an IRC section retrieved from this or any other publicly accessible version of the U.S. Code, please check the U.S. Code Classification Tables  published by the U.S. House of Representatives to verify that there have been no amendments since that session of Congress.

Finally, the IRC is complex and its sections must be read in the context of the entire Code and the court decisions that interpret it.  At a minimum, please do not be misled by the false interpretations of the IRC promoted by the purveyors of anti-tax law evasion schemes.

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Treasury (Tax) Regulations

Treasury regulations (26 C.F.R.)--commonly referred to as Federal tax regulations-- pick up where the Internal Revenue Code (IRC) leaves off by providing the official interpretation of the IRC by the U.S. Department of the Treasury.

Table of contents Retrieve most current version by Treas. Reg. § Execute full text search of the most current edition of 26 C.F.R.
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After clicking through the exit link below, select the applicable year, select "26" for the Title and then enter the Section number.

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After clicking through the exit link below, enter your search terms and then click the "SEARCH" button. 

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Note: Regulatory materials retrieved via the above functions are from the most current edition of 26 C.F.R. published by the Government Printing Office (GPO).  To view or search other editions of 26 C.F.R., see the table of available CFR titles provided by GPO Access.

The IRS publishes a list of the official documents explaining any changes to the Treasury regulations retrieved from the above resources, or to announce the issuance of any proposed or temporary ones:

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Other Official Tax Guidance

In addition to participating in the promulgation of Treasury (Tax) Regulations, the IRS publishes a regular series of other forms of official tax guidance, including revenue rulings, revenue procedures, notices, and announcements. See Understanding IRS Guidance - A Brief Primer  for more information about official IRS guidance versus non-precedential rulings or advice.

The authoritative instrument for the distribution of all forms of official IRS tax guidance is the Internal Revenue Bulletin (IRB), a weekly collection of these and other items of general interest to the tax professional community.

Complete IRB publication in a printer friendly PDF format
(from I.R.B. 1996-1 to present)
Individual IRB articles in the HTML format
(from I.R.B. 2003-27 to present)

   Browse the master list of Internal Revenue Bulletins published in the PDF format;

   Browse the master list of Internal Revenue Bulletins published in the HTML format;

Note: The IRB materials retrieved from the above resources are provided by IRS Media and Publications.

The IRS frequently releases individual items in advance of their publication in the IRB.  See the Advance Notice for Tax Professionals page for more information about the "early drop" of these items.  And if you'd like to receive automated email notifications about these items, please feel free to subscribe to our IRS GuideWire service.

Finally, see the Applicable Federal Rates (AFR) page for a series of revenue rulings providing certain prescribed rates for federal income tax purposes.  These AFR revenue rulings are always released before they are officially published in the IRB.

PLEASE NOTERulings and procedures reported in the IRB do not have the force and effect of Treasury tax regulations, but they may be used as precedents. In contrast, any documents not published in the IRB cannot be relied on, used, or cited as precedents in the disposition of other cases.

In applying rulings and procedures published in the IRB, the effect of subsequent legislation, regulations, court decisions, rulings, and procedures must be considered.  In addition, all parties are cautioned against reaching the same conclusions in other cases unless the facts and circumstances are substantially the same.

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Page Last Reviewed or Updated: 24-Feb-2014

The Tax Extension Online

Tax extension online Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Entrance Hall This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Living Room This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Dining Room This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Kitchen This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Den This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Bedrooms This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Bathrooms This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Recreation Room This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Laundry and Basement This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Garage This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Sporting Equipment This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Men's Clothing This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Women's Clothing This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Children's Clothing This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Jewelry This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Electrical Appliances This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Linens This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Miscellaneous This image is too large to be displayed in the current screen. Tax extension online Please click the link to view the image. Tax extension online Motor Vehicles Schedule 20. Tax extension online Home (Excluding Contents) Note. Tax extension online If you used the entire property as your home, fill out only column (a). Tax extension online If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Tax extension online 1. Tax extension online Description of property (Show location and date acquired. Tax extension online )     (a)  Personal Part (b)  Business/Rental Part 2. Tax extension online Cost or other (adjusted) basis of property (from Worksheet A)     3. Tax extension online Insurance or other reimbursement Note. Tax extension online If line 2 is more than line 3, skip line 4. Tax extension online If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Tax extension online     4. Tax extension online Gain from casualty. Tax extension online If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Tax extension online But see Next below line 9. Tax extension online     5. Tax extension online Fair market value before casualty     6. Tax extension online Fair market value after casualty     7. Tax extension online Decrease in fair market value. Tax extension online Subtract line 6 from line 5. Tax extension online     8. Tax extension online Enter the smaller of line 2 or line 7 Note for business/rental part. Tax extension online If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Tax extension online     9. Tax extension online Subtract line 3 from line 8. Tax extension online If zero or less, enter -0-. Tax extension online     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Tax extension online Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Tax extension online Worksheet A. Tax extension online Cost or Other (Adjusted) Basis Caution. Tax extension online See the Worksheet A Instructions before you use this worksheet. Tax extension online         (a) Personal Part (b) Business/Rental Part 1. Tax extension online   Enter the purchase price of the home damaged or destroyed. Tax extension online (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Tax extension online ) 1. Tax extension online     2. Tax extension online   Seller paid points for home bought after 1990. Tax extension online Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Tax extension online     3. Tax extension online   Subtract line 2 from line 1 3. Tax extension online     4. Tax extension online   Settlement fees or closing costs. Tax extension online (See Settlement costs in Publication 551. Tax extension online ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Tax extension online         a. Tax extension online Abstract and recording fees 4a. Tax extension online       b. Tax extension online Legal fees (including fees for title search and preparing documents) 4b. Tax extension online       c. Tax extension online Survey fees 4c. Tax extension online       d. Tax extension online Title insurance 4d. Tax extension online       e. Tax extension online Transfer or stamp taxes 4e. Tax extension online       f. Tax extension online Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Tax extension online       g. Tax extension online Other 4g. Tax extension online     5. Tax extension online   Add lines 4a through 4g 5. Tax extension online     6. Tax extension online   Cost of additions and improvements. Tax extension online (See Increases to Basis in Publication 551. Tax extension online ) Do not include any additions and improvements included on line 1 6. Tax extension online     7. Tax extension online   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Tax extension online     8. Tax extension online   Other increases to basis 8. Tax extension online     9. Tax extension online   Add lines 3, 5, 6, 7, and 8 9. Tax extension online     10. Tax extension online   Depreciation allowed or allowable, related to the business use or rental of the home 10. Tax extension online 0   11. Tax extension online   Other decreases to basis (See Decreases to Basis in Publication 551. Tax extension online ) 11. Tax extension online     12. Tax extension online   Add lines 10 and 11 12. Tax extension online     13. Tax extension online   Cost or other (adjusted) basis of home damaged or destroyed. Tax extension online Subtract line 12 from line 9. Tax extension online Enter here and on Schedule 20, line 2 13. Tax extension online     Worksheet A Instructions. Tax extension online If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Tax extension online DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Tax extension online IF. Tax extension online . Tax extension online . Tax extension online   THEN. Tax extension online . Tax extension online . Tax extension online you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Tax extension online 1 skip lines 1–4 of the worksheet. Tax extension online 2 find your basis using the rules under Inherited Property in Publication 551. Tax extension online Enter this amount on line 5 of the worksheet. Tax extension online 3 fill out lines 6–13 of the worksheet. Tax extension online you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Tax extension online 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Tax extension online 3 fill out the rest of the worksheet. Tax extension online you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Tax extension online (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Tax extension online ) 2 fill out the rest of the worksheet. Tax extension online you built your home 1 add the purchase price of the land and the cost of building the home. Tax extension online Enter that total on line 1 of the worksheet. Tax extension online (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Tax extension online ) 2 fill out the rest of the worksheet. Tax extension online you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Tax extension online 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Tax extension online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Tax extension online you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Tax extension online   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Tax extension online 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Tax extension online 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Tax extension online you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Tax extension online 2 multiply the amount on line 13 of that worksheet by 50% (0. Tax extension online 50) to get the adjusted basis of your half-interest at the time of the transfer. Tax extension online 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Tax extension online 50). Tax extension online Generally, this is the basis of the half-interest that your spouse owned. Tax extension online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Tax extension online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Tax extension online you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Tax extension online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Tax extension online Worksheet A Instructions. Tax extension online (Continued) IF. Tax extension online . Tax extension online . Tax extension online   THEN. Tax extension online . Tax extension online . Tax extension online you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Tax extension online 2 multiply the amount on line 13 of that worksheet by 50% (0. Tax extension online 50) to get the adjusted basis of your half-interest on the date of death. Tax extension online 3 figure the basis for the half-interest owned by your spouse. Tax extension online This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Tax extension online (The basis in your half will remain one-half of the adjusted basis determined in step 2. Tax extension online ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Tax extension online 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Tax extension online you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Tax extension online 2 enter the amount of your basis on line 5 of the worksheet. Tax extension online Generally, this is the fair market value of the home at the time of death. Tax extension online (But see Community Property in Publication 551 for special rules. Tax extension online ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Tax extension online you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Tax extension online 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Tax extension online 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Tax extension online This is the basis for the co-owner's part-interest. Tax extension online 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Tax extension online 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Tax extension online your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Tax extension online 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Tax extension online the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Tax extension online   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Tax extension online the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Tax extension online you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Tax extension online none of these items apply   fill out the entire worksheet. Tax extension online Prev  Up  Next   Home   More Online Publications