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File your taxes for free 15. File your taxes for free   Selling Your Home Table of Contents Reminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. File your taxes for free More information. File your taxes for free Special SituationsException for sales to related persons. File your taxes for free Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. File your taxes for free  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of the sale. File your taxes for free See Mortgage ending early under Points in chapter 23. File your taxes for free Introduction This chapter explains the tax rules that apply when you sell your main home. File your taxes for free In most cases, your main home is the one in which you live most of the time. File your taxes for free If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). File your taxes for free See Excluding the Gain , later. File your taxes for free Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. File your taxes for free If you have gain that cannot be excluded, it is taxable. File your taxes for free Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). File your taxes for free You may also have to complete Form 4797, Sales of Business Property. File your taxes for free See Reporting the Sale , later. File your taxes for free If you have a loss on the sale, you generally cannot deduct it on your return. File your taxes for free However, you may need to report it. File your taxes for free See Reporting the Sale , later. File your taxes for free The following are main topics in this chapter. File your taxes for free Figuring gain or loss. File your taxes for free Basis. File your taxes for free Excluding the gain. File your taxes for free Ownership and use tests. File your taxes for free Reporting the sale. File your taxes for free Other topics include the following. File your taxes for free Business use or rental of home. File your taxes for free Recapturing a federal mortgage subsidy. File your taxes for free Useful Items - You may want to see: Publication 523 Selling Your Home 530 Tax Information for Homeowners 547 Casualties, Disasters, and Thefts Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 8828 Recapture of Federal Mortgage Subsidy 8949 Sales and Other Dispositions of Capital Assets Main Home This section explains the term “main home. File your taxes for free ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File your taxes for free To exclude gain under the rules of this chapter, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. File your taxes for free Land. File your taxes for free   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. File your taxes for free However, if you sell vacant land used as part of your main home and that is adjacent to it, you may be able to exclude the gain from the sale under certain circumstances. File your taxes for free See Vacant land under Main Home in Publication 523 for more information. File your taxes for free Example. File your taxes for free You buy a piece of land and move your main home to it. File your taxes for free Then you sell the land on which your main home was located. File your taxes for free This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. File your taxes for free More than one home. File your taxes for free   If you have more than one home, you can exclude gain only from the sale of your main home. File your taxes for free You must include in income gain from the sale of any other home. File your taxes for free If you have two homes and live in both of them, your main home is ordinarily the one you live in most of the time during the year. File your taxes for free Example 1. File your taxes for free You own two homes, one in New York and one in Florida. File your taxes for free From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. File your taxes for free In the absence of facts and circumstances indicating otherwise, the New York home is your main home. File your taxes for free You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. File your taxes for free Example 2. File your taxes for free You own a house, but you live in another house that you rent. File your taxes for free The rented house is your main home. File your taxes for free Example 3. File your taxes for free You own two homes, one in Virginia and one in New Hampshire. File your taxes for free In 2009 and 2010, you lived in the Virginia home. File your taxes for free In 2011 and 2012, you lived in the New Hampshire home. File your taxes for free In 2013, you lived again in the Virginia home. File your taxes for free Your main home in 2009, 2010, and 2013 is the Virginia home. File your taxes for free Your main home in 2011 and 2012 is the New Hampshire home. File your taxes for free You would be eligible to exclude gain from the sale of either home (but not both) in 2013. File your taxes for free Property used partly as your main home. File your taxes for free   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. File your taxes for free For details, see Business Use or Rental of Home , later. File your taxes for free Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. File your taxes for free Subtract the adjusted basis from the amount realized to get your gain or loss. File your taxes for free     Selling price     − Selling expenses       Amount realized       Amount realized     − Adjusted basis       Gain or loss   Selling Price The selling price is the total amount you receive for your home. File your taxes for free It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. File your taxes for free Payment by employer. File your taxes for free   You may have to sell your home because of a job transfer. File your taxes for free If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. File your taxes for free Your employer will include it as wages in box 1 of your Form W-2, and you will include it in your income on Form 1040, line 7. File your taxes for free Option to buy. File your taxes for free   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. File your taxes for free If the option is not exercised, you must report the amount as ordinary income in the year the option expires. File your taxes for free Report this amount on Form 1040, line 21. File your taxes for free Form 1099-S. File your taxes for free   If you received Form 1099-S, Proceeds From Real Estate Transactions, box 2 (Gross proceeds) should show the total amount you received for your home. File your taxes for free   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. File your taxes for free Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. File your taxes for free Amount Realized The amount realized is the selling price minus selling expenses. File your taxes for free Selling expenses. File your taxes for free   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. File your taxes for free ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. File your taxes for free This adjusted basis must be determined before you can figure gain or loss on the sale of your home. File your taxes for free For information on how to figure your home's adjusted basis, see Determining Basis , later. File your taxes for free Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. File your taxes for free Gain on sale. File your taxes for free   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, in most cases is taxable. File your taxes for free Loss on sale. File your taxes for free   If the amount realized is less than the adjusted basis, the difference is a loss. File your taxes for free A loss on the sale of your main home cannot be deducted. File your taxes for free Jointly owned home. File your taxes for free   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. File your taxes for free Separate returns. File your taxes for free   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. File your taxes for free Your ownership interest is generally determined by state law. File your taxes for free Joint owners not married. File your taxes for free   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. File your taxes for free Each of you applies the rules discussed in this chapter on an individual basis. File your taxes for free Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. File your taxes for free Foreclosure or repossession. File your taxes for free   If your home was foreclosed on or repossessed, you have a disposition. File your taxes for free See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. File your taxes for free Abandonment. File your taxes for free   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. File your taxes for free Trading (exchanging) homes. File your taxes for free   If you trade your old home for another home, treat the trade as a sale and a purchase. File your taxes for free Example. File your taxes for free You owned and lived in a home with an adjusted basis of $41,000. File your taxes for free A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. File your taxes for free This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 – $41,000). File your taxes for free If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). File your taxes for free Transfer to spouse. File your taxes for free   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss. File your taxes for free This is true even if you receive cash or other consideration for the home. File your taxes for free As a result, the rules in this chapter do not apply. File your taxes for free More information. File your taxes for free   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. File your taxes for free Involuntary conversion. File your taxes for free   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. File your taxes for free This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations . File your taxes for free Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. File your taxes for free Your basis in your home is determined by how you got the home. File your taxes for free Generally, your basis is its cost if you bought it or built it. File your taxes for free If you got it in some other way (inheritance, gift, etc. File your taxes for free ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. File your taxes for free While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. File your taxes for free The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. File your taxes for free See Adjusted Basis , later. File your taxes for free You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. File your taxes for free Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. File your taxes for free Purchase. File your taxes for free   If you bought your home, your basis is its cost to you. File your taxes for free This includes the purchase price and certain settlement or closing costs. File your taxes for free In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. File your taxes for free If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. File your taxes for free Settlement fees or closing costs. File your taxes for free   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. File your taxes for free You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. File your taxes for free A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). File your taxes for free    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. File your taxes for free It also lists some settlement costs that cannot be included in basis. File your taxes for free   Also see Publication 523 for additional items and a discussion of basis other than cost. File your taxes for free Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. File your taxes for free To figure your adjusted basis, you can use Worksheet 1 in Publication 523. File your taxes for free Do not use Worksheet 1 if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. File your taxes for free Increases to basis. File your taxes for free   These include the following. File your taxes for free Additions and other improvements that have a useful life of more than 1 year. File your taxes for free Special assessments for local improvements. File your taxes for free Amounts you spent after a casualty to restore damaged property. File your taxes for free Improvements. File your taxes for free   These add to the value of your home, prolong its useful life, or adapt it to new uses. File your taxes for free You add the cost of additions and other improvements to the basis of your property. File your taxes for free   For example, putting a recreation room or another bathroom in your unfinished basement, putting up a new fence, putting in new plumbing or wiring, putting on a new roof, or paving your unpaved driveway are improvements. File your taxes for free An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. File your taxes for free Repairs. File your taxes for free   These maintain your home in good condition but do not add to its value or prolong its life. File your taxes for free You do not add their cost to the basis of your property. File your taxes for free   Examples of repairs include repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes. File your taxes for free Decreases to basis. File your taxes for free   These include the following. File your taxes for free Discharge of qualified principal residence indebtedness that was excluded from income. File your taxes for free Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. File your taxes for free For details, see Publication 4681. File your taxes for free Gain you postponed from the sale of a previous home before May 7, 1997. File your taxes for free Deductible casualty losses. File your taxes for free Insurance payments you received or expect to receive for casualty losses. File your taxes for free Payments you received for granting an easement or right-of-way. File your taxes for free Depreciation allowed or allowable if you used your home for business or rental purposes. File your taxes for free Energy-related credits allowed for expenditures made on the residence. File your taxes for free (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. File your taxes for free ) Adoption credit you claimed for improvements added to the basis of your home. File your taxes for free Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. File your taxes for free Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. File your taxes for free An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. File your taxes for free District of Columbia first-time homebuyer credit (allowed on the purchase of a principal residence in the District of Columbia beginning on August 5, 1997 and before January 1, 2012). File your taxes for free General sales taxes (allowed beginning 2004 and ending before 2014) claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. File your taxes for free Discharges of qualified principal residence indebtedness. File your taxes for free   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. File your taxes for free This exclusion applies to discharges made after 2006 and before 2014. File your taxes for free If you choose to exclude this income, you must reduce (but not below zero) the basis of the principal residence by the amount excluded from your gross income. File your taxes for free   File Form 982 with your tax return. File your taxes for free See the form's instructions for detailed information. File your taxes for free Recordkeeping. File your taxes for free You should keep records to prove your home's adjusted basis. File your taxes for free Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. File your taxes for free But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. File your taxes for free Keep records proving the basis of both homes as long as they are needed for tax purposes. File your taxes for free The records you should keep include: Proof of the home's purchase price and purchase expenses, Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis, Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain, Any Form 982 you filed to report any discharge of qualified principal residence indebtedness, Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997, and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. File your taxes for free Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. File your taxes for free This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. File your taxes for free To qualify, you must meet the ownership and use tests described later. File your taxes for free You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. File your taxes for free You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. File your taxes for free If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. File your taxes for free See Publication 505, Tax Withholding and Estimated Tax. File your taxes for free Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. File your taxes for free You meet the ownership test. File your taxes for free You meet the use test. File your taxes for free During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. File your taxes for free For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. File your taxes for free You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . File your taxes for free Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. File your taxes for free This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). File your taxes for free Exception. File your taxes for free   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. File your taxes for free However, the maximum amount you may be able to exclude will be reduced. File your taxes for free See Reduced Maximum Exclusion , later. File your taxes for free Example 1—home owned and occupied for at least 2 years. File your taxes for free Mya bought and moved into her main home in September 2011. File your taxes for free She sold the home at a gain in October 2013. File your taxes for free During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. File your taxes for free She meets the ownership and use tests. File your taxes for free Example 2—ownership test met but use test not met. File your taxes for free Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. File your taxes for free He later sold the home for a gain. File your taxes for free He owned the home during the entire 5-year period ending on the date of sale. File your taxes for free He meets the ownership test but not the use test. File your taxes for free He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). File your taxes for free Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. File your taxes for free You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. File your taxes for free Temporary absence. File your taxes for free   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. File your taxes for free The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. File your taxes for free Example 1. File your taxes for free David Johnson, who is single, bought and moved into his home on February 1, 2011. File your taxes for free Each year during 2011 and 2012, David left his home for a 2-month summer vacation. File your taxes for free David sold the house on March 1, 2013. File your taxes for free Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. File your taxes for free The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. File your taxes for free Example 2. File your taxes for free Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. File your taxes for free He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. File your taxes for free On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. File your taxes for free Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. File your taxes for free He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. File your taxes for free Ownership and use tests met at different times. File your taxes for free   You can meet the ownership and use tests during different 2-year periods. File your taxes for free However, you must meet both tests during the 5-year period ending on the date of the sale. File your taxes for free Example. File your taxes for free Beginning in 2002, Helen Jones lived in a rented apartment. File your taxes for free The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. File your taxes for free In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. File your taxes for free On July 12, 2013, while still living in her daughter's home, she sold her condominium. File your taxes for free Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. File your taxes for free She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). File your taxes for free She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). File your taxes for free The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. File your taxes for free Cooperative apartment. File your taxes for free   If you sold stock as a tenant-stockholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitles you to occupy as your main home for at least 2 years. File your taxes for free Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. File your taxes for free Exception for individuals with a disability. File your taxes for free   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. File your taxes for free Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. File your taxes for free If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. File your taxes for free Previous home destroyed or condemned. File your taxes for free   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. File your taxes for free This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home. File your taxes for free Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. File your taxes for free Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File your taxes for free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on “qualified official extended duty” as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. File your taxes for free You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on "qualified official extended duty" or as an enrolled volunteer or volunteer leader of the Peace Corps. File your taxes for free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File your taxes for free   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. File your taxes for free For more information about the suspension of the 5-year test period, see Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps in Publication 523. File your taxes for free Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. File your taxes for free (But see Special rules for joint returns , next. File your taxes for free ) Special rules for joint returns. File your taxes for free   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. File your taxes for free You are married and file a joint return for the year. File your taxes for free Either you or your spouse meets the ownership test. File your taxes for free Both you and your spouse meet the use test. File your taxes for free During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. File your taxes for free If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. File your taxes for free For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. File your taxes for free Example 1—one spouse sells a home. File your taxes for free Emily sells her home in June 2013 for a gain of $300,000. File your taxes for free She marries Jamie later in the year. File your taxes for free She meets the ownership and use tests, but Jamie does not. File your taxes for free Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. File your taxes for free The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. File your taxes for free Example 2—each spouse sells a home. File your taxes for free The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. File your taxes for free He meets the ownership and use tests on his home, but Emily does not. File your taxes for free Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. File your taxes for free However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. File your taxes for free Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. File your taxes for free The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. File your taxes for free Sale of main home by surviving spouse. File your taxes for free   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. File your taxes for free   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. File your taxes for free The sale or exchange took place after 2008. File your taxes for free The sale or exchange took place no more than 2 years after the date of death of your spouse. File your taxes for free You have not remarried. File your taxes for free You and your spouse met the use test at the time of your spouse's death. File your taxes for free You or your spouse met the ownership test at the time of your spouse's death. File your taxes for free Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. File your taxes for free Example. File your taxes for free   Harry owned and used a house as his main home since 2009. File your taxes for free Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. File your taxes for free Harry died on August 15, 2013, and Wilma inherited the property. File your taxes for free Wilma sold the property on September 3, 2013, at which time she had not remarried. File your taxes for free Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. File your taxes for free Home transferred from spouse. File your taxes for free   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. File your taxes for free Use of home after divorce. File your taxes for free   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. File your taxes for free Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. File your taxes for free This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. File your taxes for free In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. File your taxes for free A change in place of employment. File your taxes for free Health. File your taxes for free Unforeseen circumstances. File your taxes for free Unforeseen circumstances. File your taxes for free   The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying your main home. File your taxes for free   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. File your taxes for free Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income. File your taxes for free But you must meet the ownership and use tests. File your taxes for free Periods of nonqualified use. File your taxes for free   In most cases, gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gains are allocated to periods of nonqualified use. File your taxes for free Nonqualified use is any period after 2008 during which neither you nor your spouse (or your former spouse) used the property as a main home with the following exceptions. File your taxes for free Exceptions. File your taxes for free   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. File your taxes for free The gain resulting from the sale of the property is allocated between qualified and nonqualified use periods based on the amount of time the property was held for qualified and nonqualified use. File your taxes for free Gain from the sale or exchange of a main home allocable to periods of qualified use will continue to qualify for the exclusion for the sale of your main home. File your taxes for free Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. File your taxes for free Calculation. File your taxes for free   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain by the following fraction:   Total nonqualified use during the period of ownership after 2008      Total period of ownership     This calculation can be found in Worksheet 2, line 10, in Publication 523. File your taxes for free Example 1. File your taxes for free On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. File your taxes for free She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. File your taxes for free The house was rented from June 1, 2009, to March 31, 2011. File your taxes for free Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. File your taxes for free Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. File your taxes for free During the 5-year period ending on the date of the sale (January 31, 2008-January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. File your taxes for free Five Year Period Used as  Home Used as  Rental 1/31/08 – 5/31/09 16 months       6/1/09 – 3/31/11   22 months 4/1/11 – 1/31/13 22 months         38 months 22 months During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. File your taxes for free Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. File your taxes for free 321. File your taxes for free To figure her gain attributable to the period of nonqualified use, she multiplies $190,000 (the gain not attributable to the $10,000 depreciation deduction) by 0. File your taxes for free 321. File your taxes for free Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. File your taxes for free Example 2. File your taxes for free William owned and used a house as his main home from 2007 through 2010. File your taxes for free On January 1, 2011, he moved to another state. File your taxes for free He rented his house from that date until April 30, 2013, when he sold it. File your taxes for free During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. File your taxes for free He must report the sale on Form 4797 because it was rental property at the time of sale. File your taxes for free Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. File your taxes for free Because he met the ownership and use tests, he can exclude gain up to $250,000. File your taxes for free However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. File your taxes for free Depreciation after May 6, 1997. File your taxes for free   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. File your taxes for free If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. File your taxes for free See Publication 544 for more information. File your taxes for free Property used partly for business or rental. File your taxes for free   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. File your taxes for free Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and do not qualify to exclude all of it, You have a gain and choose not to exclude it, or You received Form 1099-S. File your taxes for free If any of these conditions apply, report the entire gain or loss. File your taxes for free For details on how to report the gain or loss, see the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. File your taxes for free If you used the home for business or to produce rental income, you may have to use Form 4797 to report the sale of the business or rental part (or the sale of the entire property if used entirely for business or rental). File your taxes for free See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. File your taxes for free Installment sale. File your taxes for free    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. File your taxes for free These sales are called “installment sales. File your taxes for free ” If you finance the buyer's purchase of your home yourself instead of having the buyer get a loan or mortgage from a bank, you probably have an installment sale. File your taxes for free You may be able to report the part of the gain you cannot exclude on the installment basis. File your taxes for free    Use Form 6252, Installment Sale Income, to report the sale. File your taxes for free Enter your exclusion on line 15 of Form 6252. File your taxes for free Seller-financed mortgage. File your taxes for free   If you sell your home and hold a note, mortgage, or other financial agreement, the payments you receive in most cases consist of both interest and principal. File your taxes for free You must separately report as interest income the interest you receive as part of each payment. File your taxes for free If the buyer of your home uses the property as a main or second home, you must also report the name, address, and social security number (SSN) of the buyer on line 1 of Schedule B (Form 1040A or 1040). File your taxes for free The buyer must give you his or her SSN, and you must give the buyer your SSN. File your taxes for free Failure to meet these requirements may result in a $50 penalty for each failure. File your taxes for free If either you or the buyer does not have and is not eligible to get an SSN, see Social Security Number in chapter 1. File your taxes for free More information. File your taxes for free   For more information on installment sales, see Publication 537, Installment Sales. File your taxes for free Special Situations The situations that follow may affect your exclusion. File your taxes for free Sale of home acquired in a like-kind exchange. File your taxes for free   You cannot claim the exclusion if: You acquired your home in a like-kind exchange (also known as a section 1031 exchange), or your basis in your home is determined by reference to the basis of the home in the hands of the person who acquired the property in a like-kind exchange (for example, you received the home from that person as a gift), and You sold the home during the 5-year period beginning with the date your home was acquired in the like-kind exchange. File your taxes for free Gain from a like-kind exchange is not taxable at the time of the exchange. File your taxes for free This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. File your taxes for free To defer gain from a like-kind exchange, you must have exchanged business or investment property for business or investment property of a like kind. File your taxes for free For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. File your taxes for free Home relinquished in a like-kind exchange. File your taxes for free   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. File your taxes for free Expatriates. File your taxes for free   You cannot claim the exclusion if the expatriation tax applies to you. File your taxes for free The expatriation tax applies to certain U. File your taxes for free S. File your taxes for free citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). File your taxes for free For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. File your taxes for free S. File your taxes for free Tax Guide for Aliens. File your taxes for free Home destroyed or condemned. File your taxes for free   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. File your taxes for free   Any part of the gain that cannot be excluded (because it is more than the maximum exclusion) can be postponed under the rules explained in: Publication 547, in the case of a home that was destroyed, or Publication 544, chapter 1, in the case of a home that was condemned. File your taxes for free Sale of remainder interest. File your taxes for free   Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. File your taxes for free If you make this choice, you cannot choose to exclude gain from your sale of any other interest in the home that you sell separately. File your taxes for free Exception for sales to related persons. File your taxes for free   You cannot exclude gain from the sale of a remainder interest in your home to a related person. File your taxes for free Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File your taxes for free ), and lineal descendants (children, grandchildren, etc. File your taxes for free ). File your taxes for free Related persons also include certain corporations, partnerships, trusts, and exempt organizations. File your taxes for free Recapturing (Paying Back) a Federal Mortgage Subsidy If you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. File your taxes for free You recapture the benefit by increasing your federal income tax for the year of the sale. File your taxes for free You may have to pay this recapture tax even if you can exclude your gain from income under the rules discussed earlier; that exclusion does not affect the recapture tax. File your taxes for free Loans subject to recapture rules. File your taxes for free   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. File your taxes for free The recapture also applies to assumptions of these loans. File your taxes for free When recapture applies. File your taxes for free   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. File your taxes for free You sell or otherwise dispose of your home at a gain within the first 9 years after the date you close your mortgage loan. File your taxes for free Your income for the year of disposition is more than that year's adjusted qualifying income for your family size for that year (related to the income requirements a person must meet to qualify for the federally subsidized program). File your taxes for free When recapture does not apply. File your taxes for free   Recapture does not apply in any of the following situations. File your taxes for free Your mortgage loan was a qualified home improvement loan (QHIL) of not more than $15,000 used for alterations, repairs, and improvements that protect or improve the basic livability or energy efficiency of your home. File your taxes for free Your mortgage loan was a QHIL of not more than $150,000 in the case of a QHIL used to repair damage from Hurricane Katrina to homes in the hurricane disaster area; a QHIL funded by a qualified mortgage bond that is a qualified Gulf Opportunity Zone Bond; or a QHIL for an owner-occupied home in the Gulf Opportunity Zone (GO Zone), Rita GO Zone, or Wilma GO Zone. File your taxes for free For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. File your taxes for free Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. File your taxes for free The home is disposed of as a result of your death. File your taxes for free You dispose of the home more than 9 years after the date you closed your mortgage loan. File your taxes for free You transfer the home to your spouse, or to your former spouse incident to a divorce, where no gain is included in your income. File your taxes for free You dispose of the home at a loss. File your taxes for free Your home is destroyed by a casualty, and you replace it on its original site within 2 years after the end of the tax year when the destruction happened. File your taxes for free The replacement period is extended for main homes destroyed in a federally declared disaster area, a Midwestern disaster area, the Kansas disaster area, and the Hurricane Katrina disaster area. File your taxes for free For more information, see Replacement Period in Publication 547. File your taxes for free You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). File your taxes for free Notice of amounts. File your taxes for free   At or near the time of settlement of your mortgage loan, you should receive a notice that provides the federally subsidized amount and other information you will need to figure your recapture tax. File your taxes for free How to figure and report the recapture. File your taxes for free    The recapture tax is figured on Form 8828. File your taxes for free If you sell your home and your mortgage is subject to recapture rules, you must file Form 8828 even if you do not owe a recapture tax. File your taxes for free Attach Form 8828 to your Form 1040. File your taxes for free For more information, see Form 8828 and its instructions. File your taxes for free Prev  Up  Next   Home   More Online Publications
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The File Your Taxes For Free

File your taxes for free Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File your taxes for free It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File your taxes for free The maximum amount you can claim for the credit is $1,000 for each qualifying child. File your taxes for free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File your taxes for free S. File your taxes for free citizen, a U. File your taxes for free S. File your taxes for free national, or a U. File your taxes for free S. File your taxes for free resident alien. File your taxes for free For more information, see Publication 519, U. File your taxes for free S. File your taxes for free Tax Guide for Aliens. File your taxes for free If the child was adopted, see Adopted child , later. File your taxes for free For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File your taxes for free Example. File your taxes for free Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File your taxes for free Because he is not a U. File your taxes for free S. File your taxes for free citizen, U. File your taxes for free S. File your taxes for free national, or U. File your taxes for free S. File your taxes for free resident alien, he is not a qualifying child for the child tax credit. File your taxes for free Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File your taxes for free   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File your taxes for free   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File your taxes for free To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File your taxes for free For more information about the substantial presence test, see Publication 519, U. File your taxes for free S. File your taxes for free Tax Guide for Aliens. File your taxes for free Adopted child. File your taxes for free   An adopted child is always treated as your own child. File your taxes for free An adopted child includes a child lawfully placed with you for legal adoption. File your taxes for free   If you are a U. File your taxes for free S. File your taxes for free citizen or U. File your taxes for free S. File your taxes for free national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File your taxes for free Exceptions to time lived with you. File your taxes for free    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File your taxes for free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File your taxes for free   There are also exceptions for kidnapped children and children of divorced or separated parents. File your taxes for free For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File your taxes for free Qualifying child of more than one person. File your taxes for free   A special rule applies if your qualifying child is the qualifying child of more than one person. File your taxes for free For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File your taxes for free Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File your taxes for free The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File your taxes for free If this amount is zero, you cannot take this credit because there is no tax to reduce. File your taxes for free But you may be able to take the additional child tax credit. File your taxes for free See Additional Child Tax Credit, later. File your taxes for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File your taxes for free Married filing jointly – $110,000. File your taxes for free Single, head of household, or qualifying widow(er) – $75,000. File your taxes for free Married filing separately – $55,000. File your taxes for free Modified AGI. File your taxes for free   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File your taxes for free Any amount excluded from income because of the exclusion of income from Puerto Rico. File your taxes for free On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File your taxes for free ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File your taxes for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File your taxes for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File your taxes for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File your taxes for free   If you do not have any of the above, your modified AGI is the same as your AGI. File your taxes for free AGI. File your taxes for free   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File your taxes for free Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File your taxes for free You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File your taxes for free You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File your taxes for free Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File your taxes for free Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File your taxes for free Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File your taxes for free For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File your taxes for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File your taxes for free The additional child tax credit may give you a refund even if you do not owe any tax. File your taxes for free How to claim the additional child tax credit. File your taxes for free   To claim the additional child tax credit, follow the steps below. File your taxes for free Make sure you figured the amount, if any, of your child tax credit. File your taxes for free If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File your taxes for free If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File your taxes for free Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File your taxes for free Please click the link to view the image. File your taxes for free Child tax worksheet - page 1. File your taxes for free Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File your taxes for free Please click the link to view the image. File your taxes for free Child tax worksheet - page 2. File your taxes for free Line 11 Worksheet This image is too large to be displayed in the current screen. File your taxes for free Please click the link to view the image. File your taxes for free Line 11 worksheet - page 1. File your taxes for free Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File your taxes for free Please click the link to view the image. File your taxes for free Line 11 worksheet - page 2. File your taxes for free 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File your taxes for free  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File your taxes for free  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File your taxes for free     1. File your taxes for free a. File your taxes for free Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File your taxes for free     b. File your taxes for free Enter the amount of any nontaxable combat pay received. File your taxes for free Also enter this amount on Schedule 8812, line 4b. File your taxes for free This amount should be shown in Form(s) W-2, box 12, with code Q. File your taxes for free 1b. File your taxes for free       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File your taxes for free Otherwise, skip lines 2a through 2e and go to line 3. File your taxes for free     2. File your taxes for free a. File your taxes for free Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File your taxes for free     b. File your taxes for free Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File your taxes for free * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File your taxes for free Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File your taxes for free Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File your taxes for free     c. File your taxes for free Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File your taxes for free * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File your taxes for free Do not include on this line any amounts exempt from self-employment tax 2c. File your taxes for free         d. File your taxes for free If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File your taxes for free Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File your taxes for free         e. File your taxes for free If line 2c is a profit, enter the smaller of line 2c or line 2d. File your taxes for free If line 2c is a (loss), enter the (loss) from line 2c. File your taxes for free 2e. File your taxes for free   3. File your taxes for free Combine lines 1a, 1b, 2a, 2b, and 2e. File your taxes for free If zero or less, stop. File your taxes for free Do not complete the rest of this worksheet. File your taxes for free Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File your taxes for free   4. File your taxes for free Enter any amount included on line 1a that is:               a. File your taxes for free A scholarship or fellowship grant not reported on Form W-2 4a. File your taxes for free         b. File your taxes for free For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File your taxes for free         c. File your taxes for free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File your taxes for free This amount may be shown in box 11 of your Form W-2. File your taxes for free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File your taxes for free 4c. File your taxes for free       5. File your taxes for free a. File your taxes for free Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File your taxes for free Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File your taxes for free             b. File your taxes for free Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File your taxes for free 5b. File your taxes for free             c. File your taxes for free Subtract line 5b from line 5a 5c. File your taxes for free       6. File your taxes for free Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File your taxes for free       7. File your taxes for free Add lines 4a through 4c, 5c, and 6 7. File your taxes for free   8. File your taxes for free Subtract line 7 from line 3 8. File your taxes for free       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File your taxes for free If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File your taxes for free     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File your taxes for free Put your name and social security number on Schedule SE and attach it to your return. File your taxes for free                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File your taxes for free  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File your taxes for free               1. File your taxes for free a. File your taxes for free Enter the amount from Form 1040A, line 7 1a. File your taxes for free         b. File your taxes for free Enter the amount of any nontaxable combat pay received. File your taxes for free Also enter this amount on Schedule 8812, line 4b. File your taxes for free This amount should be shown in Form(s) W-2, box 12, with code Q. File your taxes for free 1b. File your taxes for free         c. File your taxes for free Add lines 1a and 1b. File your taxes for free     1c. File your taxes for free   2. File your taxes for free Enter any amount included on line 1a that is:           a. File your taxes for free A scholarship or fellowship grant not reported on Form W-2 2a. File your taxes for free         b. File your taxes for free For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File your taxes for free         c. File your taxes for free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File your taxes for free This amount may be shown in box 11 of your Form W-2. File your taxes for free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File your taxes for free       3. File your taxes for free Add lines 2a through 2c 3. File your taxes for free   4. File your taxes for free Subtract line 3 from line 1c. File your taxes for free Enter the result here and on line 2 of the Line 11 Worksheet 4. File your taxes for free                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File your taxes for free Social security tax, Medicare tax, and Additional Medicare Tax on wages. File your taxes for free 1. File your taxes for free Enter the social security tax withheld (Form(s) W-2, box 4) 1. File your taxes for free   2. File your taxes for free Enter the Medicare tax withheld (Form(s) W-2, box 6). File your taxes for free Box 6 includes any Additional Medicare Tax 2. File your taxes for free   3. File your taxes for free Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File your taxes for free   4. File your taxes for free Add lines 1, 2, and 3 4. File your taxes for free   5. File your taxes for free Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File your taxes for free   6. File your taxes for free Subtract line 5 from line 4 6. File your taxes for free   Additional Medicare Tax on Self-Employment Income. File your taxes for free 7. File your taxes for free Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File your taxes for free   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File your taxes for free Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File your taxes for free Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File your taxes for free 8. File your taxes for free Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File your taxes for free   9. File your taxes for free Enter the Medicare tax (Form(s) W-2, box 14) 9. File your taxes for free   10. File your taxes for free Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File your taxes for free Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File your taxes for free   11. File your taxes for free Add lines 8, 9, and 10 11. File your taxes for free   12. File your taxes for free Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File your taxes for free   13. File your taxes for free Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File your taxes for free   14. File your taxes for free Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File your taxes for free Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File your taxes for free   15. File your taxes for free Add lines 12, 13, and 14 15. File your taxes for free   Line 6 amount 16. File your taxes for free Add lines 6, 7, 11, and 15. File your taxes for free Enter here and on line 6 of the Line 11 Worksheet. File your taxes for free 16. File your taxes for free   Paperwork Reduction Act Notice. File your taxes for free   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File your taxes for free You are required to give us the information if requested. File your taxes for free We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File your taxes for free   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File your taxes for free Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File your taxes for free Generally, tax returns and return information are confidential, as required by section 6103. File your taxes for free   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File your taxes for free For the estimated averages, see the instructions for your income tax return. File your taxes for free   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File your taxes for free See Comments and suggestions , earlier. File your taxes for free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File your taxes for free Free help with your tax return. File your taxes for free   You can get free help preparing your return nationwide from IRS-certified volunteers. File your taxes for free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File your taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File your taxes for free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File your taxes for free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File your taxes for free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File your taxes for free gov, download the IRS2Go app, or call 1-800-906-9887. File your taxes for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File your taxes for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File your taxes for free aarp. File your taxes for free org/money/taxaide or call 1-888-227-7669. File your taxes for free For more information on these programs, go to IRS. File your taxes for free gov and enter “VITA” in the search box. File your taxes for free Internet. File your taxes for free    IRS. File your taxes for free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File your taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. File your taxes for free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File your taxes for free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File your taxes for free gov or download the IRS2Go app and select the Refund Status option. File your taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File your taxes for free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File your taxes for free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File your taxes for free Use the Interactive Tax Assistant (ITA) to research your tax questions. File your taxes for free No need to wait on the phone or stand in line. File your taxes for free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File your taxes for free When you reach the response screen, you can print the entire interview and the final response for your records. File your taxes for free New subject areas are added on a regular basis. File your taxes for free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File your taxes for free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File your taxes for free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File your taxes for free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File your taxes for free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File your taxes for free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File your taxes for free You can also ask the IRS to mail a return or an account transcript to you. File your taxes for free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File your taxes for free gov or by calling 1-800-908-9946. File your taxes for free Tax return and tax account transcripts are generally available for the current year and the past three years. File your taxes for free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File your taxes for free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File your taxes for free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File your taxes for free Check the status of your amended return using Where's My Amended Return? Go to IRS. File your taxes for free gov and enter Where's My Amended Return? in the search box. File your taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File your taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. File your taxes for free Make a payment using one of several safe and convenient electronic payment options available on IRS. File your taxes for free gov. File your taxes for free Select the Payment tab on the front page of IRS. File your taxes for free gov for more information. File your taxes for free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File your taxes for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File your taxes for free gov. File your taxes for free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File your taxes for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File your taxes for free gov. File your taxes for free Request an Electronic Filing PIN by going to IRS. File your taxes for free gov and entering Electronic Filing PIN in the search box. File your taxes for free Download forms, instructions and publications, including accessible versions for people with disabilities. File your taxes for free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File your taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File your taxes for free An employee can answer questions about your tax account or help you set up a payment plan. File your taxes for free Before you visit, check the Office Locator on IRS. File your taxes for free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File your taxes for free If you have a special need, such as a disability, you can request an appointment. File your taxes for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File your taxes for free Apply for an Employer Identification Number (EIN). File your taxes for free Go to IRS. File your taxes for free gov and enter Apply for an EIN in the search box. File your taxes for free Read the Internal Revenue Code, regulations, or other official guidance. File your taxes for free Read Internal Revenue Bulletins. File your taxes for free Sign up to receive local and national tax news and more by email. File your taxes for free Just click on “subscriptions” above the search box on IRS. File your taxes for free gov and choose from a variety of options. File your taxes for free    Phone. File your taxes for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File your taxes for free Download the free IRS2Go app from the iTunes app store or from Google Play. File your taxes for free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File your taxes for free gov, or download the IRS2Go app. File your taxes for free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File your taxes for free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File your taxes for free Most VITA and TCE sites offer free electronic filing. File your taxes for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File your taxes for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File your taxes for free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File your taxes for free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File your taxes for free The IRS issues more than 9 out of 10 refunds in less than 21 days. File your taxes for free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File your taxes for free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File your taxes for free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File your taxes for free Note, the above information is for our automated hotline. File your taxes for free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File your taxes for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File your taxes for free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File your taxes for free It can take up to 3 weeks from the date you mailed it to show up in our system. File your taxes for free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File your taxes for free You should receive your order within 10 business days. File your taxes for free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File your taxes for free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File your taxes for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File your taxes for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File your taxes for free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File your taxes for free    Walk-in. File your taxes for free You can find a selection of forms, publications and services — in-person. File your taxes for free Products. File your taxes for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File your taxes for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File your taxes for free Services. File your taxes for free You can walk in to your local TAC for face-to-face tax help. File your taxes for free An employee can answer questions about your tax account or help you set up a payment plan. File your taxes for free Before visiting, use the Office Locator tool on IRS. File your taxes for free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File your taxes for free    Mail. File your taxes for free You can send your order for forms, instructions, and publications to the address below. File your taxes for free You should receive a response within 10 business days after your request is received. File your taxes for free Internal Revenue Service 1201 N. File your taxes for free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File your taxes for free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File your taxes for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File your taxes for free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File your taxes for free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File your taxes for free You face (or your business is facing) an immediate threat of adverse action. File your taxes for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File your taxes for free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File your taxes for free Here's why we can help: TAS is an independent organization within the IRS. File your taxes for free Our advocates know how to work with the IRS. File your taxes for free Our services are free and tailored to meet your needs. File your taxes for free We have offices in every state, the District of Columbia, and Puerto Rico. File your taxes for free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File your taxes for free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File your taxes for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File your taxes for free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File your taxes for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File your taxes for free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File your taxes for free Prev  Up  Next   Home   More Online Publications