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Hr Block Online Taxes

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Hr Block Online Taxes

Hr block online taxes 15. Hr block online taxes   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. Hr block online taxes More information. Hr block online taxes Special SituationsException for sales to related persons. Hr block online taxes Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. Hr block online taxes  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. Hr block online taxes See Mortgage ending early under Points in chapter 23. Hr block online taxes Introduction This chapter explains the tax rules that apply when you sell your main home. Hr block online taxes In most cases, your main home is the one in which you live most of the time. Hr block online taxes 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). Hr block online taxes See Excluding the Gain , later. Hr block online taxes Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Hr block online taxes If you have gain that cannot be excluded, it is taxable. Hr block online taxes Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). Hr block online taxes You may also have to complete Form 4797, Sales of Business Property. Hr block online taxes See Reporting the Sale , later. Hr block online taxes If you have a loss on the sale, you generally cannot deduct it on your return. Hr block online taxes However, you may need to report it. Hr block online taxes See Reporting the Sale , later. Hr block online taxes The following are main topics in this chapter. Hr block online taxes Figuring gain or loss. Hr block online taxes Basis. Hr block online taxes Excluding the gain. Hr block online taxes Ownership and use tests. Hr block online taxes Reporting the sale. Hr block online taxes Other topics include the following. Hr block online taxes Business use or rental of home. Hr block online taxes Recapturing a federal mortgage subsidy. Hr block online taxes 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. Hr block online taxes ” 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. Hr block online taxes 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. Hr block online taxes Land. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes See Vacant land under Main Home in Publication 523 for more information. Hr block online taxes Example. Hr block online taxes You buy a piece of land and move your main home to it. Hr block online taxes Then you sell the land on which your main home was located. Hr block online taxes This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. Hr block online taxes More than one home. Hr block online taxes   If you have more than one home, you can exclude gain only from the sale of your main home. Hr block online taxes You must include in income gain from the sale of any other home. Hr block online taxes 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. Hr block online taxes Example 1. Hr block online taxes You own two homes, one in New York and one in Florida. Hr block online taxes 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. Hr block online taxes In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Hr block online taxes You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. Hr block online taxes Example 2. Hr block online taxes You own a house, but you live in another house that you rent. Hr block online taxes The rented house is your main home. Hr block online taxes Example 3. Hr block online taxes You own two homes, one in Virginia and one in New Hampshire. Hr block online taxes In 2009 and 2010, you lived in the Virginia home. Hr block online taxes In 2011 and 2012, you lived in the New Hampshire home. Hr block online taxes In 2013, you lived again in the Virginia home. Hr block online taxes Your main home in 2009, 2010, and 2013 is the Virginia home. Hr block online taxes Your main home in 2011 and 2012 is the New Hampshire home. Hr block online taxes You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Hr block online taxes Property used partly as your main home. Hr block online taxes   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. Hr block online taxes For details, see Business Use or Rental of Home , later. Hr block online taxes 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. Hr block online taxes Subtract the adjusted basis from the amount realized to get your gain or loss. Hr block online taxes     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. Hr block online taxes 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. Hr block online taxes Payment by employer. Hr block online taxes   You may have to sell your home because of a job transfer. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Option to buy. Hr block online taxes   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. Hr block online taxes If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Hr block online taxes Report this amount on Form 1040, line 21. Hr block online taxes Form 1099-S. Hr block online taxes   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. Hr block online taxes   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. Hr block online taxes Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Hr block online taxes Amount Realized The amount realized is the selling price minus selling expenses. Hr block online taxes Selling expenses. Hr block online taxes   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Hr block online taxes ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Hr block online taxes This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Hr block online taxes For information on how to figure your home's adjusted basis, see Determining Basis , later. Hr block online taxes Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Hr block online taxes Gain on sale. Hr block online taxes   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. Hr block online taxes Loss on sale. Hr block online taxes   If the amount realized is less than the adjusted basis, the difference is a loss. Hr block online taxes A loss on the sale of your main home cannot be deducted. Hr block online taxes Jointly owned home. Hr block online taxes   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. Hr block online taxes Separate returns. Hr block online taxes   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. Hr block online taxes Your ownership interest is generally determined by state law. Hr block online taxes Joint owners not married. Hr block online taxes   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. Hr block online taxes Each of you applies the rules discussed in this chapter on an individual basis. Hr block online taxes Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Hr block online taxes Foreclosure or repossession. Hr block online taxes   If your home was foreclosed on or repossessed, you have a disposition. Hr block online taxes See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. Hr block online taxes Abandonment. Hr block online taxes   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Hr block online taxes Trading (exchanging) homes. Hr block online taxes   If you trade your old home for another home, treat the trade as a sale and a purchase. Hr block online taxes Example. Hr block online taxes You owned and lived in a home with an adjusted basis of $41,000. Hr block online taxes 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. Hr block online taxes This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 – $41,000). Hr block online taxes 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). Hr block online taxes Transfer to spouse. Hr block online taxes   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. Hr block online taxes This is true even if you receive cash or other consideration for the home. Hr block online taxes As a result, the rules in this chapter do not apply. Hr block online taxes More information. Hr block online taxes   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. Hr block online taxes Involuntary conversion. Hr block online taxes   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. Hr block online taxes 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 . Hr block online taxes Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Hr block online taxes Your basis in your home is determined by how you got the home. Hr block online taxes Generally, your basis is its cost if you bought it or built it. Hr block online taxes If you got it in some other way (inheritance, gift, etc. Hr block online taxes ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Hr block online taxes While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Hr block online taxes 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. Hr block online taxes See Adjusted Basis , later. Hr block online taxes You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. Hr block online taxes Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Hr block online taxes Purchase. Hr block online taxes   If you bought your home, your basis is its cost to you. Hr block online taxes This includes the purchase price and certain settlement or closing costs. Hr block online taxes 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. Hr block online taxes If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. Hr block online taxes Settlement fees or closing costs. Hr block online taxes   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. Hr block online taxes 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. Hr block online taxes 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). Hr block online taxes    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. Hr block online taxes It also lists some settlement costs that cannot be included in basis. Hr block online taxes   Also see Publication 523 for additional items and a discussion of basis other than cost. Hr block online taxes Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Hr block online taxes To figure your adjusted basis, you can use Worksheet 1 in Publication 523. Hr block online taxes 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. Hr block online taxes Increases to basis. Hr block online taxes   These include the following. Hr block online taxes Additions and other improvements that have a useful life of more than 1 year. Hr block online taxes Special assessments for local improvements. Hr block online taxes Amounts you spent after a casualty to restore damaged property. Hr block online taxes Improvements. Hr block online taxes   These add to the value of your home, prolong its useful life, or adapt it to new uses. Hr block online taxes You add the cost of additions and other improvements to the basis of your property. Hr block online taxes   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. Hr block online taxes An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. Hr block online taxes Repairs. Hr block online taxes   These maintain your home in good condition but do not add to its value or prolong its life. Hr block online taxes You do not add their cost to the basis of your property. Hr block online taxes   Examples of repairs include repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes. Hr block online taxes Decreases to basis. Hr block online taxes   These include the following. Hr block online taxes Discharge of qualified principal residence indebtedness that was excluded from income. Hr block online taxes Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Hr block online taxes For details, see Publication 4681. Hr block online taxes Gain you postponed from the sale of a previous home before May 7, 1997. Hr block online taxes Deductible casualty losses. Hr block online taxes Insurance payments you received or expect to receive for casualty losses. Hr block online taxes Payments you received for granting an easement or right-of-way. Hr block online taxes Depreciation allowed or allowable if you used your home for business or rental purposes. Hr block online taxes Energy-related credits allowed for expenditures made on the residence. Hr block online taxes (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Hr block online taxes ) Adoption credit you claimed for improvements added to the basis of your home. Hr block online taxes Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes 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). Hr block online taxes 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. Hr block online taxes Discharges of qualified principal residence indebtedness. Hr block online taxes   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Hr block online taxes This exclusion applies to discharges made after 2006 and before 2014. Hr block online taxes 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. Hr block online taxes   File Form 982 with your tax return. Hr block online taxes See the form's instructions for detailed information. Hr block online taxes Recordkeeping. Hr block online taxes You should keep records to prove your home's adjusted basis. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Keep records proving the basis of both homes as long as they are needed for tax purposes. Hr block online taxes 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. Hr block online taxes Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. Hr block online taxes 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. Hr block online taxes To qualify, you must meet the ownership and use tests described later. Hr block online taxes 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. Hr block online taxes You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. Hr block online taxes If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. Hr block online taxes See Publication 505, Tax Withholding and Estimated Tax. Hr block online taxes 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. Hr block online taxes You meet the ownership test. Hr block online taxes You meet the use test. Hr block online taxes During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Hr block online taxes For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. Hr block online taxes 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 . Hr block online taxes Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Hr block online taxes 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). Hr block online taxes Exception. Hr block online taxes   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. Hr block online taxes However, the maximum amount you may be able to exclude will be reduced. Hr block online taxes See Reduced Maximum Exclusion , later. Hr block online taxes Example 1—home owned and occupied for at least 2 years. Hr block online taxes Mya bought and moved into her main home in September 2011. Hr block online taxes She sold the home at a gain in October 2013. Hr block online taxes 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. Hr block online taxes She meets the ownership and use tests. Hr block online taxes Example 2—ownership test met but use test not met. Hr block online taxes Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Hr block online taxes He later sold the home for a gain. Hr block online taxes He owned the home during the entire 5-year period ending on the date of sale. Hr block online taxes He meets the ownership test but not the use test. Hr block online taxes He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Temporary absence. Hr block online taxes   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. Hr block online taxes The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Hr block online taxes Example 1. Hr block online taxes David Johnson, who is single, bought and moved into his home on February 1, 2011. Hr block online taxes Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Hr block online taxes David sold the house on March 1, 2013. Hr block online taxes Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. Hr block online taxes 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. Hr block online taxes Example 2. Hr block online taxes Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. Hr block online taxes He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. Hr block online taxes On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. Hr block online taxes Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. Hr block online taxes He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. Hr block online taxes Ownership and use tests met at different times. Hr block online taxes   You can meet the ownership and use tests during different 2-year periods. Hr block online taxes However, you must meet both tests during the 5-year period ending on the date of the sale. Hr block online taxes Example. Hr block online taxes Beginning in 2002, Helen Jones lived in a rented apartment. Hr block online taxes The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Hr block online taxes In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Hr block online taxes On July 12, 2013, while still living in her daughter's home, she sold her condominium. Hr block online taxes 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. Hr block online taxes She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Hr block online taxes She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). Hr block online taxes 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. Hr block online taxes Cooperative apartment. Hr block online taxes   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. Hr block online taxes Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Hr block online taxes Exception for individuals with a disability. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Previous home destroyed or condemned. Hr block online taxes   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. Hr block online taxes This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home. Hr block online taxes 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. Hr block online taxes Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes (But see Special rules for joint returns , next. Hr block online taxes ) Special rules for joint returns. Hr block online taxes   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Hr block online taxes You are married and file a joint return for the year. Hr block online taxes Either you or your spouse meets the ownership test. Hr block online taxes Both you and your spouse meet the use test. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Hr block online taxes Example 1—one spouse sells a home. Hr block online taxes Emily sells her home in June 2013 for a gain of $300,000. Hr block online taxes She marries Jamie later in the year. Hr block online taxes She meets the ownership and use tests, but Jamie does not. Hr block online taxes Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Hr block online taxes The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Hr block online taxes Example 2—each spouse sells a home. Hr block online taxes 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. Hr block online taxes He meets the ownership and use tests on his home, but Emily does not. Hr block online taxes Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. Hr block online taxes However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Hr block online taxes Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Hr block online taxes 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. Hr block online taxes Sale of main home by surviving spouse. Hr block online taxes   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. Hr block online taxes   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. Hr block online taxes The sale or exchange took place after 2008. Hr block online taxes The sale or exchange took place no more than 2 years after the date of death of your spouse. Hr block online taxes You have not remarried. Hr block online taxes You and your spouse met the use test at the time of your spouse's death. Hr block online taxes You or your spouse met the ownership test at the time of your spouse's death. Hr block online taxes Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. Hr block online taxes Example. Hr block online taxes   Harry owned and used a house as his main home since 2009. Hr block online taxes Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. Hr block online taxes Harry died on August 15, 2013, and Wilma inherited the property. Hr block online taxes Wilma sold the property on September 3, 2013, at which time she had not remarried. Hr block online taxes 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. Hr block online taxes Home transferred from spouse. Hr block online taxes   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. Hr block online taxes Use of home after divorce. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. Hr block online taxes A change in place of employment. Hr block online taxes Health. Hr block online taxes Unforeseen circumstances. Hr block online taxes Unforeseen circumstances. Hr block online taxes   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. Hr block online taxes   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. Hr block online taxes 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. Hr block online taxes But you must meet the ownership and use tests. Hr block online taxes Periods of nonqualified use. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes Exceptions. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. Hr block online taxes Calculation. Hr block online taxes   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. Hr block online taxes Example 1. Hr block online taxes On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Hr block online taxes 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. Hr block online taxes The house was rented from June 1, 2009, to March 31, 2011. Hr block online taxes Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. Hr block online taxes 321. Hr block online taxes 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. Hr block online taxes 321. Hr block online taxes Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. Hr block online taxes Example 2. Hr block online taxes William owned and used a house as his main home from 2007 through 2010. Hr block online taxes On January 1, 2011, he moved to another state. Hr block online taxes He rented his house from that date until April 30, 2013, when he sold it. Hr block online taxes 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. Hr block online taxes He must report the sale on Form 4797 because it was rental property at the time of sale. Hr block online taxes 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. Hr block online taxes Because he met the ownership and use tests, he can exclude gain up to $250,000. Hr block online taxes 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. Hr block online taxes Depreciation after May 6, 1997. Hr block online taxes   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. Hr block online taxes 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. Hr block online taxes See Publication 544 for more information. Hr block online taxes Property used partly for business or rental. Hr block online taxes   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. Hr block online taxes 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. Hr block online taxes If any of these conditions apply, report the entire gain or loss. Hr block online taxes For details on how to report the gain or loss, see the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. Hr block online taxes 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). Hr block online taxes See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. Hr block online taxes Installment sale. Hr block online taxes    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. Hr block online taxes These sales are called “installment sales. Hr block online taxes ” 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. Hr block online taxes You may be able to report the part of the gain you cannot exclude on the installment basis. Hr block online taxes    Use Form 6252, Installment Sale Income, to report the sale. Hr block online taxes Enter your exclusion on line 15 of Form 6252. Hr block online taxes Seller-financed mortgage. Hr block online taxes   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. Hr block online taxes You must separately report as interest income the interest you receive as part of each payment. Hr block online taxes 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). Hr block online taxes The buyer must give you his or her SSN, and you must give the buyer your SSN. Hr block online taxes Failure to meet these requirements may result in a $50 penalty for each failure. Hr block online taxes If either you or the buyer does not have and is not eligible to get an SSN, see Social Security Number in chapter 1. Hr block online taxes More information. Hr block online taxes   For more information on installment sales, see Publication 537, Installment Sales. Hr block online taxes Special Situations The situations that follow may affect your exclusion. Hr block online taxes Sale of home acquired in a like-kind exchange. Hr block online taxes   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. Hr block online taxes Gain from a like-kind exchange is not taxable at the time of the exchange. Hr block online taxes This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. Hr block online taxes 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. Hr block online taxes For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. Hr block online taxes Home relinquished in a like-kind exchange. Hr block online taxes   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. Hr block online taxes Expatriates. Hr block online taxes   You cannot claim the exclusion if the expatriation tax applies to you. Hr block online taxes The expatriation tax applies to certain U. Hr block online taxes S. Hr block online taxes citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). Hr block online taxes For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. Hr block online taxes S. Hr block online taxes Tax Guide for Aliens. Hr block online taxes Home destroyed or condemned. Hr block online taxes   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. Hr block online taxes   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. Hr block online taxes Sale of remainder interest. Hr block online taxes   Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. Hr block online taxes 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. Hr block online taxes Exception for sales to related persons. Hr block online taxes   You cannot exclude gain from the sale of a remainder interest in your home to a related person. Hr block online taxes Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Hr block online taxes ), and lineal descendants (children, grandchildren, etc. Hr block online taxes ). Hr block online taxes Related persons also include certain corporations, partnerships, trusts, and exempt organizations. Hr block online taxes 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. Hr block online taxes You recapture the benefit by increasing your federal income tax for the year of the sale. Hr block online taxes 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. Hr block online taxes Loans subject to recapture rules. Hr block online taxes   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. Hr block online taxes The recapture also applies to assumptions of these loans. Hr block online taxes When recapture applies. Hr block online taxes   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. Hr block online taxes You sell or otherwise dispose of your home at a gain within the first 9 years after the date you close your mortgage loan. Hr block online taxes 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). Hr block online taxes When recapture does not apply. Hr block online taxes   Recapture does not apply in any of the following situations. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. Hr block online taxes Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Hr block online taxes The home is disposed of as a result of your death. Hr block online taxes You dispose of the home more than 9 years after the date you closed your mortgage loan. Hr block online taxes You transfer the home to your spouse, or to your former spouse incident to a divorce, where no gain is included in your income. Hr block online taxes You dispose of the home at a loss. Hr block online taxes 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. Hr block online taxes 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. Hr block online taxes For more information, see Replacement Period in Publication 547. Hr block online taxes You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). Hr block online taxes Notice of amounts. Hr block online taxes   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. Hr block online taxes How to figure and report the recapture. Hr block online taxes    The recapture tax is figured on Form 8828. Hr block online taxes 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. Hr block online taxes Attach Form 8828 to your Form 1040. Hr block online taxes For more information, see Form 8828 and its instructions. Hr block online taxes Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

New Hampshire Office of the Attorney General

Website: New Hampshire Office of the Attorney General

Address: New Hampshire Office of the Attorney General
Consumer Protection and Antitrust Bureau
33 Capitol St.
Concord, NH 03301

Phone Number: 603-271-3641

Toll-free: 1-888-468-4454 (Consumer Protection Hotline)

TTY: 1-800-735-2964 (NH)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Banking Department

Website: State Banking Department

Address: State Banking Department
53 Regional Dr., Suite 200
Concord, NH 03301

Phone Number: 603-271-3561

Toll-free: 1-800-437-5991

TTY: 1-800-735-2964

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
21 S. Fruit St., Suite 14
Concord, NH 03301

Phone Number: 603-271-2261

Toll-free: 1-800-852-3416 (NH)

TTY: 1-800-735-2964 (NH)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Secretary of State

Website: Secretary of State

Address: Secretary of State
Bureau of Securities Regulation
107 N. Main St., #204
Concord, NH 03301

Phone Number: 603-271-1463

Toll-free: 1-800-994-4200

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Affairs Division
21 S. Fruit St., Suite 10
Concord, NH 03301-2429

Phone Number: 603-271-2431

Toll-free: 1-800-852-3793 (NH)

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The Hr Block Online Taxes

Hr block online taxes Index A Archer MSAs, Archer MSAs, Employment taxes. Hr block online taxes Assistance (see Tax help) C Contributions to FSA, Contributions to an FSA HRA, Contributions to an HRA HSA, Contributions to an HSA MSA, Contributions to an MSA D Death of HSA holder, Death of HSA Holder MSA holder, Death of the Archer MSA Holder Distributions from FSA, Distributions From an FSA HRA, Distributions From an HRA HSA, Distributions From an HSA MSA, Distributions From an MSA E Employer participation FSA, Employer Participation HRA, Employer Participation HSA, Employer Participation MSA, Employer Participation F Flexible Spending Arrangements Grace Period, Health FSA – grace period. Hr block online taxes Flexible spending arrangements, Flexible Spending Arrangements (FSAs), Employer Participation Balance in, Balance in an FSA Contributions to, Contributions to an FSA Distributions from, Distributions From an FSA Qualifying for, Qualifying for an FSA When to contribute, When To Contribute Form 5329, Excess contributions. Hr block online taxes , Excess contributions. Hr block online taxes 5498–SA, Form 8889. Hr block online taxes , Reporting Contributions on Your Return 8853, Additional tax. Hr block online taxes , Filing Form 8853 8889, Form 8889. Hr block online taxes , Additional tax. Hr block online taxes , Filing Form 8889 Free tax services, Free help with your tax return. Hr block online taxes H Health plans, high deductible, High deductible health plan (HDHP). Hr block online taxes , High deductible health plan (HDHP). Hr block online taxes Health reimbursement arrangements, Health Reimbursement Arrangements (HRAs), Employer Participation Balance in, Balance in an HRA Contributions to, Contributions to an HRA Distributions from, Distributions From an HRA Qualifying for, Qualifying for an HRA Health savings accounts, Health Savings Accounts (HSAs), Employment taxes. Hr block online taxes Balance in, Balance in an HSA Contributions to, Contributions to an HSA Deemed distributions, Deemed distributions from HSAs. Hr block online taxes Distributions from, Distributions From an HSA Last-month rule, Last-month rule. Hr block online taxes Partnerships, Reporting Contributions on Your Return Qualifying for, Qualifying for an HSA Rollovers, Rollovers S corporations, Reporting Contributions on Your Return When to contribute, When To Contribute Help (see Tax help) High deductible health plan, High deductible health plan (HDHP). Hr block online taxes , High deductible health plan (HDHP). Hr block online taxes M Medical expenses, qualified, Qualified medical expenses. Hr block online taxes , Qualified medical expenses. Hr block online taxes , Qualified medical expenses. Hr block online taxes , Qualified medical expenses. Hr block online taxes Medical savings accounts, Medical Savings Accounts (MSAs), Medicare Advantage MSAs Balance in, Balance in an Archer MSA Contributions to, Contributions to an MSA Deemed distributions, Deemed distributions from Archer MSAs. Hr block online taxes Distributions from, Distributions From an MSA Medicare Advantage MSAs, Medicare Advantage MSAs Qualifying for, Qualifying for an Archer MSA When to contribute, When To Contribute Medicare Advantage MSAs, Medicare Advantage MSAs P Preventive care, High deductible health plan (HDHP). Hr block online taxes Publications (see Tax help) Q Qualified HSA funding distribution, Qualified HSA funding distribution. Hr block online taxes T Tax help, How To Get Tax Help Testing period Last-month rule, Testing period. Hr block online taxes Qualified HSA funding distribution, Funding distribution – testing period. Hr block online taxes TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications