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Index of Publication 523 - Selling Your HomeTOC
C
Casualties:
Amounts spent after to restore damaged property, Amounts you spent after a casualty to restore...
Insurance payments for casualty losses, Insurance payments you received or expect...
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, Construction.
Cooperative apartments:
Basis determination, Cooperative apartment.
Ownership and use tests, Cooperative apartment.
Credit reports:
D
Death:
Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse.
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...
Doctor's recommendation for sale, Doctor's recommendation safe harbor.
H
Health:
Sale of home due to, Health
Help, See: Tax help
Houseboats:
As main home, Houseboat,
I
Improvements:
Adjusted basis determination, Improvements.
Charges for, Sales commissions.
Useful life of more than 1 year, Additions and other improvements that have...
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 returns, Jointly owned home.
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
Military, See: Armed forces
Missing children, photographs of, Photographs of missing children.
Mobile homes:
As main home, Mobile 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.
P
Personal property:
Selling price of home not to include, Personal property.
Publications, See: Tax help
S
Safe harbors:
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.
Spouse:
Death of, See: Surviving spouse
Divorce, transfers subsequent to, See: Divorce
Surviving spouse:
Basis determination, Surviving spouse.
U
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.
TOC