skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Index of Publication 523 - Selling Your HomeTOC
ABCDEFGHIJLMNOPRSTUVW
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
B
C
Casualties:
Amounts spent after to restore damaged property, Amounts you spent after a casualty to restore...
Deductible casualty losses, Deductible casualty losses.
Disaster as cause of, In the case of qualified individuals (listed...
Insurance payments for casualty losses, Insurance payments you received or expect...
Change of address, Change of address.
Community property:
Basis determination, Community property.
Condemnation:
Gain exclusion, Home destroyed or condemned.
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:
As main home, Cooperative apartment, or
Basis determination, Cooperative apartment.
Ownership and use tests, Cooperative apartment.
Cost as basis, Cost As Basis
Credit reports:
Cost of obtaining, Fee for an appraisal required by a lender,...
D
Date of sale, Date of sale.
Death:
Sale due to, Unemployment (if the individual is eligible...
Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse.
Decreases to basis, Decreases to Basis
Depreciation:
After May 6, 1997, Depreciation after May 6, 1997.
Home used for business or rental purposes, Depreciation allowed or allowable if you...
Destroyed homes:
Gain exclusion, Home destroyed or condemned.
Ownership and use test when previous home destroyed, Previous home destroyed or condemned.
Disabilities, individuals with:
Ownership and use test, Exception for individuals with a disability.
Discharge of qualified principal residence indebtedness, The records you should keep include: Proof...
Divorce:
Home received from spouse, Home received from spouse.
Home transferred to spouse, Transfer to spouse.
Ownership and use tests, Home transferred from spouse.
Sale due to, Multiple births resulting from the same pregnancy.
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
Federal mortgage subsidies:
Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy
Foreign Service, Foreign Service member.
Form 1040:
Reporting sale of home, Otherwise, report the sale on your tax return....
Seller-financed mortgages, Seller-financed mortgage.
Form 1040, Schedule A:
Real estate taxes, You are treated as paying the taxes up to,...
Form 1040, Schedule D:
Reporting sale of home, Otherwise, report the sale on your tax return....
Form 1099-S:
Proceeds from real estate transactions, Form 1099-S., If you received a Form 1099-S, Proceeds From..., Form 1099-S.
Form 6252:
Installment sale income, Use Form 6252, Installment Sale Income, to...
Form 8828:
Recapture tax, How to figure and report the recapture.
Free tax services,
G
Gifts:
Home received as, Home received as gift.
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.
Receipts and other records, The records you should keep include: Proof...
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).
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:
Ownership and use tests, Married Persons
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
Nonqualified use, Nonqualified Use
Nonresident aliens:
Spouse as, transfer of home to, Exception.
O
Option to buy home, Option to buy.
P
Personal property:
Selling price of home not to include, Personal property.
Publications, See: Tax help
R
Real estate taxes:
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
Reduced maximum exclusion, Reduced Maximum Exclusion
Relatives:
Sale of home to, Exception for sales to related persons.
Remainder interest:
Sale of, Sale of remainder interest.
Remodeling, Exception.
Repairs, Repairs.
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
Surviving spouse:
Basis determination, Surviving spouse.
Ownership and use tests, Sale of main home by surviving spouse.
T
Taxpayer Advocate, Taxpayer Advocate Service.
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 for installing, Legal fees (including fees for the title...
Charges related to occupancy of house before closing, Any fee or cost that you deducted as a moving...
Energy conservation subsidy, Energy conservation subsidy excluded from...
Meter and connection charges for construction, Legal fees directly connected with building...
V
Vacant land:
Sale of, Vacant land.
W
Worksheets, Worksheets.
TOC