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Taxslayer website Index A Abandonment of home, Abandonment. Taxslayer website Absence, temporary, Temporary absence. Taxslayer website Abstract fees, Settlement fees or closing costs. Taxslayer website Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Taxslayer website Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. Taxslayer website Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. Taxslayer website Architect's fees, Construction. Taxslayer website Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Taxslayer website Assistance (see Tax help) B Back interest, Settlement fees or closing costs. Taxslayer website Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. Taxslayer website Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Taxslayer website C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. Taxslayer website Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. Taxslayer website Commissions, Selling expenses. Taxslayer website , Settlement fees or closing costs. Taxslayer website Community property Basis determination, Community property. Taxslayer website Condemnation Gain exclusion, Home destroyed or condemned. Taxslayer website Ownership and use test when previous home condemned, Previous home destroyed or condemned. Taxslayer website Condominiums As main home, Main Home Basis determination, Condominium. Taxslayer website Construction costs, Construction. Taxslayer website Built by you, Built by you. Taxslayer website Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. Taxslayer website Ownership and use tests, Cooperative apartment. Taxslayer website Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. Taxslayer website D Date of sale, Date of sale. Taxslayer website Death Sale due to, Specific event safe harbors. Taxslayer website Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. Taxslayer website Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. Taxslayer website Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. Taxslayer website Ownership and use test when previous home destroyed, Previous home destroyed or condemned. Taxslayer website Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. Taxslayer website Disasters, Specific event safe harbors. Taxslayer website Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. Taxslayer website Home transferred to spouse, Transfer to spouse. Taxslayer website Ownership and use tests, Home transferred from spouse. Taxslayer website Sale due to, Specific event safe harbors. Taxslayer website Transfers after July 18, 1984, Transfers after July 18, 1984. Taxslayer website Transfers before July 19, 1984, Transfers before July 19, 1984. Taxslayer website Use of home after divorce, Use of home after divorce. Taxslayer website Doctor's recommendation for sale, Doctor's recommendation safe harbor. Taxslayer website E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. Taxslayer website Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. Taxslayer website Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. Taxslayer website F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. Taxslayer website Fire insurance premiums, Settlement fees or closing costs. Taxslayer website Foreclosure, Foreclosure or repossession. Taxslayer website Foreign Service, Foreign Service member. Taxslayer website Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Taxslayer website Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. Taxslayer website Form 1040, Schedule A Real estate taxes, Real estate taxes. Taxslayer website Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. Taxslayer website , Form 1099-S. Taxslayer website , Form 1099-S. Taxslayer website Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. Taxslayer website Form 8828 Recapture tax, How to figure and report the recapture. Taxslayer website Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). Taxslayer website NIIT, Net Investment Income Tax (NIIT). Taxslayer website Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. Taxslayer website Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. Taxslayer website Loss on sale, Loss on sale. Taxslayer website Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. Taxslayer website H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. Taxslayer website Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. Taxslayer website Charges for, Settlement fees or closing costs. Taxslayer website Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). Taxslayer website Inheritance Home received as, Home acquired from a decedent who died before or after 2010. Taxslayer website Installment sales, Installment sale. Taxslayer website Involuntary conversion, Specific event safe harbors. Taxslayer website ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). Taxslayer website J Joint owners not married, Joint owners not married. Taxslayer website Joint returns, Jointly owned home. Taxslayer website Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. Taxslayer website Sale of vacant land, Vacant land. Taxslayer website Legal fees, Selling expenses. Taxslayer website , Settlement fees or closing costs. Taxslayer website , Construction. Taxslayer website Legal separation Sale due to, Specific event safe harbors. Taxslayer website Like-kind exchange, Sale of home acquired in a like-kind exchange. Taxslayer website Living expenses, Reasonable basic living expenses. Taxslayer website Loan assumption fees, Settlement fees or closing costs. Taxslayer website Loan placement fees, Selling expenses. Taxslayer website Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. Taxslayer website Property used partly as, Property used partly as your main home. Taxslayer website , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. Taxslayer website Mortgage fees, Settlement fees or closing costs. Taxslayer website Mortgage insurance premiums, Settlement fees or closing costs. Taxslayer website Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. Taxslayer website Moving expense, Settlement fees or closing costs. Taxslayer website Multiple births Sale due to, Specific event safe harbors. Taxslayer website N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. Taxslayer website O Option to buy home, Option to buy. Taxslayer website Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. Taxslayer website P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. Taxslayer website Points, Selling expenses. Taxslayer website Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. Taxslayer website Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. Taxslayer website , Real estate taxes. Taxslayer website Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. Taxslayer website Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. Taxslayer website Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. Taxslayer website Relatives Sale of home to, Exception for sales to related persons. Taxslayer website Remainder interest Sale of, Sale of remainder interest. Taxslayer website Remodeling, Improvements. Taxslayer website , Exception. Taxslayer website (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). Taxslayer website Before closing, by buyer, Settlement fees or closing costs. Taxslayer website Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. Taxslayer website , Improvements. Taxslayer website , Repairs. Taxslayer website (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. Taxslayer website Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. Taxslayer website Doctor's recommendation for sale, Doctor's recommendation safe harbor. Taxslayer website Unforeseeable events, Specific event safe harbors. Taxslayer website Sales commissions, Selling expenses. Taxslayer website , Settlement fees or closing costs. Taxslayer website Sales to related persons, Exception for sales to related persons. Taxslayer website Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. Taxslayer website Seller-financed mortgages, Seller-financed mortgage. Taxslayer website Seller-paid points, Seller-paid points. Taxslayer website Selling expenses, Selling expenses. Taxslayer website Selling price, Selling Price Separate returns, Separate returns. Taxslayer website Settlement fees, Settlement fees or closing costs. Taxslayer website Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. Taxslayer website Surviving spouse Basis determination, Surviving spouse. Taxslayer website Ownership and use tests, Sale of main home by surviving spouse. Taxslayer website T Tax help, How To Get Tax Help Temporary absence, Temporary absence. Taxslayer website Temporary housing, Temporary housing. Taxslayer website Title insurance, Settlement fees or closing costs. Taxslayer website Title search fees, Settlement fees or closing costs. Taxslayer website Trading homes, Trading (exchanging) homes. Taxslayer website , Home received as trade. Taxslayer website Transfer taxes, Settlement fees or closing costs. Taxslayer website , Transfer taxes. Taxslayer website Transfer to spouse, Transfer to spouse. Taxslayer website After July 18, 1984, Transfers after July 18, 1984. Taxslayer website Before July 19, 1984, Transfers before July 19, 1984. Taxslayer website TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. Taxslayer website Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. Taxslayer website Utilities Charges for installing, Settlement fees or closing costs. Taxslayer website Charges related to occupancy of house before closing, Settlement fees or closing costs. Taxslayer website Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. Taxslayer website V Vacant land Sale of, Vacant land. Taxslayer website W Worksheets, Worksheets. Taxslayer website Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. Taxslayer website Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. Taxslayer website Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. Taxslayer website Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. Taxslayer website Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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Internal Revenue Manual (IRM) Materials Relating to Tax Exempt Bonds

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IRM 4.81.1 TEB Program
This manual section outlines the Tax Exempt Bonds (TEB) program responsibilities in the oversight, compliance and education related to arrangements that involve debt instruments or obligations of States, their political subdivisions and other entities entitled to issue tax-exempt and tax credit obligations.

IRM 4.81.2 Examination Selection
This manual section provides procedures for the TEB classification program through which examinations pertaining to tax-exempt bond transactions are selected in accordance with inventory requirements.

IRM 4.81.5 Examination Process (Sections 1 - 7.6) (Sections 7.7 - 9.6)
This manual section provides the basic techniques that are intended to ensure that a uniform approach is taken when conducting TEB examinations. The following guidance on general examination techniques and procedures used to conduct examinations of tax-exempt bonds and tax credit bonds is provided for TEB examiners. The procedures outlined within this manual are designed to be used as a guide for TEB examiners when examining a Form 8038 series information return and are not intended to be all inclusive.

IRM 4.81.6 Closing Agreements
This manual section sets forth procedures under which the IRS will enter into closing agreements with governmental issuers and other parties to tax-exempt bond transactions with respect to the application of federal tax law requirements under the Code and corresponding Income Tax regulations (the " Regulations" or "ITR" ) in order to correct any compliance failures and preserve the tax-exempt status of the bonds. These procedures seek to ensure consistency of treatment and to encourage increased voluntary compliance throughout the municipal bond industry.

IRM 4.81.7 Bondholder Referrals
This manual section provides guidance for TEB examiners to refer bondholders in the event of an adverse bond examination.

IRM 4.81.10 Quality Review
This manual section provides guidance and procedures for the systematic review of cases for the purpose of measuring quality and to identify examination deficiency trends.

IRM 4.81.11 Referral Program
This manual provides procedures for the TEB Referral Program for Tax Exempt Bonds. It provides guidance for handling information items and referrals received or developed by TEB that relate specifically to compliance issues.

IRM 4.82.1 Examining Qualified Small Issue Bonds
This manual section provides procedures for examining qualified small issue bonds under section 144(a) of the Internal Revenue Code

IRM 7.2.3 Tax Exempt Bonds Voluntary Closing Agreement Program
This manual section provides procedures for the voluntary closing agreement program for tax-exempt bonds and tax credit bonds known as TEB VCAP.

IRM 22.42.1 Tax Exempt Bonds Customer Education and Outreach
This manual section provides procedures for the Tax Exempt Bonds Customer Education & Outreach ("TEB CE&O" ) program.

Page Last Reviewed or Updated: 26-Mar-2014

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Taxslayer website Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Taxslayer website Tax questions. Taxslayer website Useful Items - You may want to see: What's New Registered tax return preparers. Taxslayer website  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. Taxslayer website They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. Taxslayer website Future developments. Taxslayer website  The IRS has created a page on IRS. Taxslayer website gov for information about Publication 947 at www. Taxslayer website irs. Taxslayer website gov/pub947. Taxslayer website Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Taxslayer website Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Taxslayer website The toll-free number for this service is 1-866-860-4259. Taxslayer website Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Taxslayer website Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Taxslayer website Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Taxslayer website For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Taxslayer website Definitions. Taxslayer website   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. Taxslayer website Comments and suggestions. Taxslayer website   We welcome your comments about this publication and your suggestions for future editions. Taxslayer website   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Taxslayer website NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Taxslayer website Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxslayer website   You can email us at taxforms@irs. Taxslayer website gov . Taxslayer website Please put “Publications Comment” on the subject line. Taxslayer website You can also send us comments from www. Taxslayer website irs. Taxslayer website gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Taxslayer website ” Ordering forms and publications. Taxslayer website   Visit www. Taxslayer website irs. Taxslayer website gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Taxslayer website Internal Revenue Service 1201 N. Taxslayer website Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Taxslayer website   If you have a tax question, check the information available on IRS. Taxslayer website gov or call 1-800-829-1040. Taxslayer website We cannot answer tax questions sent to either of the above addresses. Taxslayer website Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Taxslayer website 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications