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Index of Publication 523 - Selling Your HomeTOC
A
Abandonment of home, Abandonment.
Absence, temporary, Temporary absence.
Address, change of, Change of address.
Adoption:
Adjusted basis of home for credit claimed, Adoption credit you claimed for improvements...
Advertising fees, Advertising fees,
Amount realized, Amount Realized
Architect's fees, Building permit charges,
Assistance, See: Tax help
C
Casualties:
Amounts spent after to restore damaged property, Amounts you spent after a casualty to restore...
Deductible casualty losses, Deductible casualty losses.
Insurance payments for casualty losses, Insurance payments you received or expect...
Change of address, Change of address.
Comments on publication, Comments and suggestions.
Community property:
Basis determination, Community property.
Condemnation:
Ownership and use test when previous home condemned, Previous home destroyed or condemned.
Condominiums:
As main home, Condominium.
Basis determination, Condominium.
Construction costs:
Built by you, Built by you.
Cooperative apartments:
Basis determination, Cooperative apartment.
Ownership and use tests, Cooperative apartment.
Cost as basis, Cost As Basis
Credit reports:
D
Date of sale, Date of sale.
Death:
Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse.
Decreases to basis, Decreases to Basis
Depreciation:
Home used for business or rental purposes, Depreciation allowed or allowable if you...
Destroyed homes:
Ownership and use test when previous home destroyed, Previous home destroyed or condemned.
Disabilities, individuals with:
Discharge of qualified principal residence indebtedness, The records you should keep include: Proof...
District of Columbia:
Divorce:
Home received from spouse, Home received from spouse.
Home transferred to spouse, Transfer to spouse.
Ownership and use tests, Home transferred from spouse.
Transfers after July 18, 1984, Transfers after July 18, 1984.
Transfers before July 19, 1984, Transfers before July 19, 1984.
Use of home after divorce, Use of home after divorce.
Doctor's recommendation for sale, Doctor's recommendation safe harbor.
E
Employee of the intelligence community, Employee of the intelligence community.
Employment:
Change in place of employment, Change in Place of Employment
Payment by employer, when job transfer involved, Payment by employer.
Exclusion of gain:
Reduced maximum exclusion, Reduced Maximum Exclusion
Expatriates, Expatriates.
F
Fair market value, Fair market value.
Federal mortgage subsidies:
Form 1040:
Ordinary income, Ordinary income.
Seller-financed mortgages, Seller-financed mortgage.
Form 1040, Schedule A:
Form 1040, Schedule D:
Form 1099-A:
Acquisition or abandonment of secured property, Form 1099-A and Form 1099-C.
Form 1099-C:
Cancellation of debt, Form 1099-A and Form 1099-C.
Form 1099-S:
Form 6252:
Form 8828:
Free tax services, How To Get Tax Help
H
Health:
Sale of home due to, Health
Help, See: Tax help
Houseboats:
As main home, Houseboat,
I
Important reminders:
Change of address, Change of address.
Home sold with undeducted points, Home sold with undeducted points.
Improvements:
Adjusted basis determination, Improvements.
Charges for, Sales commissions.
Useful life of more than 1 year, Additions and other improvements that have...
Increases to basis, Increases to Basis
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN).
Inheritance:
Installment sales, Installment sale.
ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN).
J
Joint owners not married, Joint owners not married.
Joint returns, Jointly owned home.
L
Land:
Sale of land on which home located, Land.
Sale of vacant land, Vacant land.
Loan assumption fees, Cost of a credit report,
Loss, See: Gain or loss
M
Married taxpayers, See: Joint returns
Maximum exclusion, Maximum Exclusion
Military, See: Armed forces
Missing children, photographs of, Photographs of missing children.
Mobile homes:
As main home, Mobile home,
More information, See: Tax help
More than one home, More than one home.
Mortgage insurance premiums, Loan assumption fees,
Mortgage subsidies:
Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy
Mortgages, seller-financed, Seller-financed mortgage.
N
Nonresident aliens:
Spouse as, transfer of home to, Exception.
O
Option to buy home, Option to buy.
Ordinary income, Ordinary income.
P
Personal property:
Selling price of home not to include, Personal property.
Publications, See: Tax help
S
Safe harbors:
Distance safe harbor, Distance safe harbor.
Doctor's recommendation for sale, Doctor's recommendation safe harbor.
Unforeseeable events, Specific event safe harbors.
Sales to related persons, Exception for sales to related persons.
Self-employed persons:
Change in status causing inability to pay basic expenses, Divorce or legal separation under a decree...
Seller-financed mortgages, Seller-financed mortgage.
Seller-paid points, Seller-paid points.
Selling expenses, Selling expenses.
Selling price, Selling Price
Separate returns, Separate returns.
Spouse:
Death of, See: Surviving spouse
Divorce, transfers subsequent to, See: Divorce
Suggestions for publication, Comments and suggestions.
Surviving spouse:
Basis determination, Surviving spouse.
T
Temporary absence, Temporary absence.
Temporary housing, Temporary housing.
Title search fees, Recording fees,
Transfer to spouse:
After July 18, 1984, Transfers after July 18, 1984.
Before July 19, 1984, Transfers before July 19, 1984.
TTY/TDD information, How To Get Tax Help
U
Unforeseen circumstances, Unforeseen Circumstances
Uniformed services, See: Armed forces
Utilities:
Charges related to occupancy of house before closing, Any fee or cost that you deducted as a moving...
Meter and connection charges for construction, Legal fees directly connected with building...
V
Vacant land:
Sale of, Vacant land.
W
Worksheets, Worksheets.
TOC