A

Abandonment, Abandonment.

Address, change of, Important Reminders

Adjusted basis, Adjusted Basis

Amount realized, Amount Realized

Armed Forces, Uniformed services.

Assistance (see Tax help)

B

Basis, Determining Basis

Business use of home, Business Use or Rental of Home, Depreciation after May 6, 1997., Property Used Partly for Business or Rental

C

Casualties, Previous home destroyed or condemned., Home destroyed or condemned.

Change in place of employment, Reduced Maximum Exclusion, Change in Place of Employment

Change of address, Important Reminders

Claim for refund, Claiming a refund for a prior-year home sale.

Closing costs, Settlement fees or closing costs.

Comments on publication, Comments and suggestions.

Community property, Community property.

Condemned property, Previous home destroyed or condemned., Home destroyed or condemned.

Construction, Construction.

Cooperative apartment, Cooperative apartment., Cooperative apartment.

Cost as basis, Cost As Basis

D

Death, Specific event safe harbors.

Decreases to basis, Decreases to basis.

Depreciation, Depreciation after May 6, 1997.

Disasters, Specific event safe harbors.

Divorce, Specific event safe harbors.

Divorced individuals:

Home received from spouse, Home received from spouse.

Home transferred to spouse, Transfer to spouse.

Main home, Use of home after divorce.

E

Employment, change in status, Specific event safe harbors.

Examples, comprehensive, Comprehensive Examples

Exclusion of gain, Excluding the Gain

Expatriates, Expatriates.

F

Fair market value, Fair market value.

Federal subsidy, Federal subsidy benefit.

Foreclosure, Foreclosure or repossession.

Foreign Service, Important Change, Members of the uniformed services or Foreign Service.

Form

1040X, Claiming a refund for a prior-year home sale.

Form:

1099–A, Form 1099–C and Form 1099–A.

1099–C, Form 1099–C and Form 1099–A.

1099–S, Form 1099–S.

4797, Property Used Partly for Business or Rental

8828, How to figure and report the recapture.

Free tax services, How To Get Tax Help

G

Gain on sale:

Defined, Amount of Gain or Loss

Exclusion of, Excluding the Gain

Gift, Home received as gift.

H

Health, Reduced Maximum Exclusion, Health

Help (see Tax help)

Home received as

Gift, Home received as gift.

Inheritance, Home received as inheritance.

Trade, Home received as trade.

How to report, Reporting the Sale

I

Improvements, Improvements.

Increases to basis, Increases to basis.

Individual taxpayer identification number, Individual taxpayer identification number (ITIN).

Individuals with disability, Exception for individuals with a disability.

Inheritance, Home received as inheritance.

Installment sale, Installment sale.

Involuntary conversion, Specific event safe harbors.

J

Joint owner, Joint owners not married.

L

Legal separation, Specific event safe harbors.

Loss on sale, Amount of Gain or Loss, Loss on sale.

M

Main home:

Defined, Main Home

More than one, More than one home.

Married individuals:

Basis of home received from spouse, Home received from spouse.

Community property, Community property.

Deceased spouse, Death of spouse before sale.

Exclusion of gain, Married Persons

Jointly owned home, Jointly owned home.

Main home after divorce, Use of home after divorce.

Surviving spouse, basis of home, Surviving spouse.

Transfer of home to spouse, Transfer to spouse.

Maximum exclusion, Maximum Exclusion

Members of the uniformed services or Foreign Service, Members of the uniformed services or Foreign Service.

Military, Important Change, Members of the uniformed services or Foreign Service.

More information (see Tax help)

More than one home, More than one home.

Mortgage bonds, Recapturing (Paying Back) a Federal Mortgage Subsidy

Mortgage credit certificates, Recapturing (Paying Back) a Federal Mortgage Subsidy

Mortgage, seller-financed, Seller-financed mortgage.

Multiple births, Specific event safe harbors.

N

New home, More than one home.

O

Ownership and use tests, Ownership and Use Tests

P

Partly used for business, Property Used Partly for Business or Rental

Payment by employer, Payment by employer.

Points, Important Reminders, Seller-paid points.

Publications (see Tax help)

Q

Qualified individual, Qualified individual.

Qualified official extended duty, Qualified official extended duty.

R

Recapture of federal subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy

Received from spouse, Home received from spouse., Death of spouse before sale.

Recordkeeping, Adjusted Basis

Reduced maximum exclusion, Reduced Maximum Exclusion

Refund, filing a claim, Claiming a refund for a prior-year home sale.

Remainder interest, sale of, Sale of remainder interest.

Rental property, Business Use or Rental of Home

Repairs, Repairs.

Reporting the sale, Reporting the Sale

Repossession, Foreclosure or repossession.

S

Safe harbor, Distance safe harbor., Doctor's recommendation safe harbor., Specific event safe harbors.

Sales to related persons, exception, Exception for sales to related persons.

Self-employment, change in status, Specific event safe harbors.

Seller-financed mortgage, Seller-financed mortgage.

Seller-paid points, Seller-paid points.

Selling expenses, Selling expenses.

Selling price, Selling Price

Separate returns, Separate returns.

Settlement fees, Settlement fees or closing costs.

Settlement fees or closing costs, Settlement fees or closing costs.

Suggestions for publication, Comments and suggestions.

Surviving spouse, Surviving spouse.

T

Tax help, How To Get Tax Help

Taxes:

Real estate, Real estate taxes., Deducting Taxes in the Year of Sale

Transfer, Transfer taxes.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Trading homes, Trading homes., Home received as trade.

Transfer to/from spouse, Transfer to spouse., Home received from spouse., Death of spouse before sale., Home transferred from spouse.

TTY/TDD information, How To Get Tax Help

U

Unemployment, Specific event safe harbors.

Unforeseen circumstances, Reduced Maximum Exclusion, Unforeseen Circumstances

Uniformed services, Important Change, Members of the uniformed services or Foreign Service.

Use test, Ownership and Use Tests

W

Worksheet 1, , ,

Worksheet 2, , ,

Worksheet 3,