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IRS Tax Map 2008
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Publication 523
Selling Your Home
Introduction, Useful Items and Important Changes
For use in Preparing 2009 Returns

Main Home

Figuring Gain or Loss

Selling Price
Amount Realized
Adjusted Basis
Amount of Gain or Loss
Dispositions Other Than Sales

Determining Basis

Cost As Basis
Basis Other Than Cost
Adjusted Basis

Excluding the Gain

Maximum Exclusion
Ownership and Use Tests
Reduced Maximum Exclusion
Nonqualified Use

Business Use or Rental of Home

Property Used Partly for Business or Rental

Reporting the Sale

Comprehensive Examples

Special Situations

Deducting Taxes in the Year of Sale

Recapturing (Paying Back) a Federal Mortgage Subsidy

Worksheets

How To Get Tax Help