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2012 Tax Returns

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2012 Tax Returns

2012 tax returns Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2012 tax returns Tax questions. 2012 tax returns Useful Items - You may want to see: What's New Simplified method for business use of home deduction. 2012 tax returns  The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 tax returns For more information, see the Instructions for Schedule C (Form 1040). 2012 tax returns Reminders Future developments. 2012 tax returns  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. 2012 tax returns irs. 2012 tax returns gov/pub530. 2012 tax returns Residential energy credits. 2012 tax returns  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. 2012 tax returns See Form 5695, Residential Energy Credits, for more information. 2012 tax returns Home Affordable Modification Program (HAMP). 2012 tax returns  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. 2012 tax returns Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012 tax returns  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. 2012 tax returns For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. 2012 tax returns Mortgage debt forgiveness. 2012 tax returns  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. 2012 tax returns You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. 2012 tax returns See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. 2012 tax returns Repayment of first-time homebuyer credit. 2012 tax returns  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. 2012 tax returns If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. 2012 tax returns See Form 5405 and its instructions for details and for exceptions to the repayment rule. 2012 tax returns Photographs of missing children. 2012 tax returns  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax returns Introduction This publication provides tax information for homeowners. 2012 tax returns Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. 2012 tax returns The following topics are explained. 2012 tax returns How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. 2012 tax returns What you can and cannot deduct on your tax return. 2012 tax returns The tax credit you can claim if you received a mortgage credit certificate when you bought your home. 2012 tax returns Why you should keep track of adjustments to the basis of your home. 2012 tax returns (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. 2012 tax returns ) What records you should keep as proof of the basis and adjusted basis. 2012 tax returns Comments and suggestions. 2012 tax returns   We welcome your comments about this publication and your suggestions for future editions. 2012 tax returns   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax returns   You can send your comments from www. 2012 tax returns irs. 2012 tax returns gov/formspubs/. 2012 tax returns Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 tax returns   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax returns Ordering forms and publications. 2012 tax returns   Visit www. 2012 tax returns irs. 2012 tax returns gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax returns Internal Revenue Service 1201 N. 2012 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax returns   If you have a tax question, check the information available on IRS. 2012 tax returns gov or call 1-800-829-1040. 2012 tax returns We cannot answer tax questions sent to either of the above addresses. 2012 tax returns Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. 2012 tax returns Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Returns

2012 tax returns Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Entrance Hall This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Living Room This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Dining Room This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Kitchen This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Den This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Bedrooms This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Bathrooms This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Recreation Room This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Laundry and Basement This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Garage This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Sporting Equipment This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Men's Clothing This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Women's Clothing This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Children's Clothing This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Jewelry This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Electrical Appliances This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Linens This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Miscellaneous This image is too large to be displayed in the current screen. 2012 tax returns Please click the link to view the image. 2012 tax returns Motor Vehicles Schedule 20. 2012 tax returns Home (Excluding Contents) Note. 2012 tax returns If you used the entire property as your home, fill out only column (a). 2012 tax returns If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). 2012 tax returns 1. 2012 tax returns Description of property (Show location and date acquired. 2012 tax returns )     (a)  Personal Part (b)  Business/Rental Part 2. 2012 tax returns Cost or other (adjusted) basis of property (from Worksheet A)     3. 2012 tax returns Insurance or other reimbursement Note. 2012 tax returns If line 2 is more than line 3, skip line 4. 2012 tax returns If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. 2012 tax returns     4. 2012 tax returns Gain from casualty. 2012 tax returns If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. 2012 tax returns But see Next below line 9. 2012 tax returns     5. 2012 tax returns Fair market value before casualty     6. 2012 tax returns Fair market value after casualty     7. 2012 tax returns Decrease in fair market value. 2012 tax returns Subtract line 6 from line 5. 2012 tax returns     8. 2012 tax returns Enter the smaller of line 2 or line 7 Note for business/rental part. 2012 tax returns If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). 2012 tax returns     9. 2012 tax returns Subtract line 3 from line 8. 2012 tax returns If zero or less, enter -0-. 2012 tax returns     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. 2012 tax returns Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. 2012 tax returns Worksheet A. 2012 tax returns Cost or Other (Adjusted) Basis Caution. 2012 tax returns See the Worksheet A Instructions before you use this worksheet. 2012 tax returns         (a) Personal Part (b) Business/Rental Part 1. 2012 tax returns   Enter the purchase price of the home damaged or destroyed. 2012 tax returns (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. 2012 tax returns ) 1. 2012 tax returns     2. 2012 tax returns   Seller paid points for home bought after 1990. 2012 tax returns Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. 2012 tax returns     3. 2012 tax returns   Subtract line 2 from line 1 3. 2012 tax returns     4. 2012 tax returns   Settlement fees or closing costs. 2012 tax returns (See Settlement costs in Publication 551. 2012 tax returns ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. 2012 tax returns         a. 2012 tax returns Abstract and recording fees 4a. 2012 tax returns       b. 2012 tax returns Legal fees (including fees for title search and preparing documents) 4b. 2012 tax returns       c. 2012 tax returns Survey fees 4c. 2012 tax returns       d. 2012 tax returns Title insurance 4d. 2012 tax returns       e. 2012 tax returns Transfer or stamp taxes 4e. 2012 tax returns       f. 2012 tax returns Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. 2012 tax returns       g. 2012 tax returns Other 4g. 2012 tax returns     5. 2012 tax returns   Add lines 4a through 4g 5. 2012 tax returns     6. 2012 tax returns   Cost of additions and improvements. 2012 tax returns (See Increases to Basis in Publication 551. 2012 tax returns ) Do not include any additions and improvements included on line 1 6. 2012 tax returns     7. 2012 tax returns   Special tax assessments paid for local improvements, such as streets and sidewalks 7. 2012 tax returns     8. 2012 tax returns   Other increases to basis 8. 2012 tax returns     9. 2012 tax returns   Add lines 3, 5, 6, 7, and 8 9. 2012 tax returns     10. 2012 tax returns   Depreciation allowed or allowable, related to the business use or rental of the home 10. 2012 tax returns 0   11. 2012 tax returns   Other decreases to basis (See Decreases to Basis in Publication 551. 2012 tax returns ) 11. 2012 tax returns     12. 2012 tax returns   Add lines 10 and 11 12. 2012 tax returns     13. 2012 tax returns   Cost or other (adjusted) basis of home damaged or destroyed. 2012 tax returns Subtract line 12 from line 9. 2012 tax returns Enter here and on Schedule 20, line 2 13. 2012 tax returns     Worksheet A Instructions. 2012 tax returns If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. 2012 tax returns DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. 2012 tax returns IF. 2012 tax returns . 2012 tax returns . 2012 tax returns   THEN. 2012 tax returns . 2012 tax returns . 2012 tax returns you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. 2012 tax returns 1 skip lines 1–4 of the worksheet. 2012 tax returns 2 find your basis using the rules under Inherited Property in Publication 551. 2012 tax returns Enter this amount on line 5 of the worksheet. 2012 tax returns 3 fill out lines 6–13 of the worksheet. 2012 tax returns you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. 2012 tax returns 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. 2012 tax returns 3 fill out the rest of the worksheet. 2012 tax returns you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. 2012 tax returns (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 2012 tax returns ) 2 fill out the rest of the worksheet. 2012 tax returns you built your home 1 add the purchase price of the land and the cost of building the home. 2012 tax returns Enter that total on line 1 of the worksheet. 2012 tax returns (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. 2012 tax returns ) 2 fill out the rest of the worksheet. 2012 tax returns you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. 2012 tax returns 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. 2012 tax returns 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 2012 tax returns you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. 2012 tax returns   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. 2012 tax returns 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. 2012 tax returns 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. 2012 tax returns you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. 2012 tax returns 2 multiply the amount on line 13 of that worksheet by 50% (0. 2012 tax returns 50) to get the adjusted basis of your half-interest at the time of the transfer. 2012 tax returns 3 multiply the fair market value of the home at the time of the transfer by 50% (0. 2012 tax returns 50). 2012 tax returns Generally, this is the basis of the half-interest that your spouse owned. 2012 tax returns 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 2012 tax returns 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. 2012 tax returns you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. 2012 tax returns 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. 2012 tax returns Worksheet A Instructions. 2012 tax returns (Continued) IF. 2012 tax returns . 2012 tax returns . 2012 tax returns   THEN. 2012 tax returns . 2012 tax returns . 2012 tax returns you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. 2012 tax returns 2 multiply the amount on line 13 of that worksheet by 50% (0. 2012 tax returns 50) to get the adjusted basis of your half-interest on the date of death. 2012 tax returns 3 figure the basis for the half-interest owned by your spouse. 2012 tax returns This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). 2012 tax returns (The basis in your half will remain one-half of the adjusted basis determined in step 2. 2012 tax returns ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 2012 tax returns 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. 2012 tax returns you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. 2012 tax returns 2 enter the amount of your basis on line 5 of the worksheet. 2012 tax returns Generally, this is the fair market value of the home at the time of death. 2012 tax returns (But see Community Property in Publication 551 for special rules. 2012 tax returns ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. 2012 tax returns you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. 2012 tax returns 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. 2012 tax returns 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. 2012 tax returns This is the basis for the co-owner's part-interest. 2012 tax returns 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. 2012 tax returns 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. 2012 tax returns your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. 2012 tax returns 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. 2012 tax returns the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. 2012 tax returns   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). 2012 tax returns the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). 2012 tax returns you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). 2012 tax returns none of these items apply   fill out the entire worksheet. 2012 tax returns Prev  Up  Next   Home   More Online Publications