Table of Contents
To deduct expenses of owning a home, you must file Form 1040 and itemize your deductions on Schedule A (Form 1040). If you itemize, you cannot take the standard deduction.
This section explains what expenses you can deduct as a homeowner. It also points out expenses that you cannot deduct. There are four primary discussions: real estate taxes, sales taxes, home mortgage interest, and mortgage insurance premiums. Generally, your real estate taxes, home mortgage interest, and mortgage insurance premiums are included in your house payment.
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Fire or homeowner's insurance premiums, and
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The amount applied to reduce the principal of the mortgage.
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Insurance (other than mortgage insurance premiums), including fire and comprehensive coverage, and title insurance.
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Wages you pay for domestic help.
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Depreciation.
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The cost of utilities, such as gas, electricity, or water.
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Most settlement costs. See Settlement or closing costs under Cost as Basis, later, for more information.
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Forfeited deposits, down payments, or earnest money.
You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions.
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You received assistance under:
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A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or
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An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state.
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You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home.
If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received), box 4 (mortgage insurance premiums), and box 5 (real property taxes). However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home.
Most state and local governments charge an annual tax on the value of real property. This is called a real estate tax. You can deduct the tax if it is based on the assessed value of the real property and the taxing authority charges a uniform rate on all property in its jurisdiction. The tax must be for the welfare of the general public and not be a payment for a special privilege granted or service rendered to you.
You can deduct real estate taxes imposed on you. You must have paid them either at settlement or closing, or to a taxing authority (either directly or through an escrow account) during the year. If you own a cooperative apartment, see Special Rules for Cooperatives, later.
Example.
You bought your home on September 1. The property tax year (the period to which the tax relates) in your area is the calendar year. The tax for the year was $730 and was due and paid by the seller on August 15.
You owned your new home during the property tax year for 122 days (September 1 to December 31, including your date of purchase). You figure your deduction for real estate taxes on your home as follows.
1. | Enter the total real estate taxes for the real property tax year | $730 |
2. | Enter the number of days in the property tax year that you owned the property | 122 |
3. | Divide line 2 by 365 | .3342 |
4. | Multiply line 1 by line 3. This is your deduction. Enter it on Schedule A (Form 1040), line 6 | $244 |
The following items are not deductible as real estate taxes.
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A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use),
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A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged for trash collection), or
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A flat fee charged for a single service provided by your local government (such as a $30 charge for mowing your lawn because it had grown higher than permitted under a local ordinance).
If you own a cooperative apartment, some special rules apply to you, though you generally receive the same tax treatment as other homeowners. As an owner of a cooperative apartment, you own shares of stock in a corporation that owns or leases housing facilities. You can deduct your share of the corporation's deductible real estate taxes if the cooperative housing corporation meets the following conditions:
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The corporation has only one class of stock outstanding,
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Each stockholder, solely because of ownership of the stock, can live in a house, apartment, or house trailer owned or leased by the corporation,
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No stockholder can receive any distribution out of capital, except on a partial or complete liquidation of the corporation, and
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At least one of the following:
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At least 80% of the corporation's gross income for the tax year was paid by the tenant-stockholders. For this purpose, gross income means all income received during the entire tax year, including any received before the corporation changed to cooperative ownership.
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At least 80% of the total square footage of the corporation's property must be available for use by the tenant-stockholders during the entire tax year.
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At least 90% of the expenditures paid or incurred by the corporation were used for the acquisition, construction, management, maintenance, or care of the property for the benefit of the tenant-shareholders during the entire tax year.
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Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation.
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Multiply the corporation's deductible real estate taxes by the number you figured in (1). This is your share of the real estate taxes.
Generally, you can elect to deduct state and local general sales taxes instead of state and local income taxes as an itemized deduction on Schedule A (Form 1040). Deductible sales taxes may include sales taxes paid on your home (including mobile and prefabricated), or home building materials if the tax rate was the same as the general sales tax rate. For information on figuring your deduction, see the Instructions for Schedule A (Form 1040).
If you elect to deduct the sales taxes paid on your home, or home building materials, you cannot include them as part of your cost basis in the home.
This section of the publication gives you basic information about home mortgage interest, including information on interest paid at settlement, points, and Form 1098, Mortgage Interest Statement.
Most home buyers take out a mortgage (loan) to buy their home. They then make monthly payments to either the mortgage holder or someone collecting the payments for the mortgage holder.
Usually, you can deduct the entire part of your payment that is for mortgage interest, if you itemize your deductions on Schedule A (Form 1040). However, your deduction may be limited if:
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Your total mortgage balance is more than $1 million ($500,000 if married filing separately), or
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You took out a mortgage for reasons other than to buy, build, or improve your home.
If either of these situations applies to you, you will need to get Publication 936. You also may need Publication 936 if you later refinance your mortgage or buy a second home.
To be deductible, the interest you pay must be on a loan secured by your main home or a second home. The loan can be a first or second mortgage, a home improvement loan, or a home equity loan.
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Your lease, including renewal periods, is for more than 15 years.
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You can freely assign the lease.
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You have a present or future right (under state or local law) to end the lease and buy the lessor's entire interest in the land by paying a specified amount.
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The lessor's interest in the land is primarily a security interest to protect the rental payments to which he or she is entitled.
One item that normally appears on a settlement or closing statement is home mortgage interest.
You can deduct the interest that you pay at settlement if you itemize your deductions on Schedule A (Form 1040). This amount should be included in the mortgage interest statement provided by your lender. See the discussion under Mortgage Interest Statement, later. Also, if you pay interest in advance, see Prepaid interest, earlier, and Points, next.
The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. Points also may be called loan origination fees, maximum loan charges, loan discount, or discount points.
A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. See Points paid by the seller, later.
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Your loan is secured by your main home. (Generally, your main home is the one you live in most of the time.)
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Paying points is an established business practice in the area where the loan was made.
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The points paid were not more than the points generally charged in that area.
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You use the cash method of accounting. This means you report income in the year you receive it and deduct expenses in the year you pay them. Most individuals use this method.
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The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes.
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The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. The funds you provided do not have to have been applied to the points. They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. You cannot have borrowed these funds from your lender or mortgage broker.
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You use your loan to buy or build your main home.
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The points were computed as a percentage of the principal amount of the mortgage.
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The amount is clearly shown on the settlement statement (such as the Uniform Settlement Statement, Form HUD-1) as points charged for the mortgage. The points may be shown as paid from either your funds or the seller's.
Note.
If you meet all of the tests listed above and you itemize your deductions in the year you get the loan, you can either deduct the full amount of points in the year paid or deduct them over the life of the loan, beginning in the year you get the loan. If you do not itemize your deductions in the year you get the loan, you can spread the points over the life of the loan and deduct the appropriate amount in each future year, if any, when you do itemize your deductions.
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Appraisal fees,
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Notary fees, and
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Preparation costs for the mortgage note or deed of trust.
Example 1.
When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). You meet all the tests for deducting points in the year paid (see Exception, earlier), except the only funds you provided were a $750 down payment. Of the $1,000 you were charged for points, you can deduct $750 in the year paid. You spread the remaining $250 over the life of the mortgage.
Example 2.
The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). You spread the remaining $250 over the life of the mortgage. You must reduce the basis of your home by the $1,000 paid by the seller.
Enter on Schedule A (Form 1040), line 10, the home mortgage interest and points reported to you on Form 1098 (discussed next). If you did not receive a Form 1098, enter your deductible interest on line 11, and any deductible points on line 12. See Table 1 for a summary of where to deduct home mortgage interest and real estate taxes.
If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and social security number (SSN) or employer identification number (EIN) on the dotted lines next to line 11. The seller must give you this number and you must give the seller your SSN. Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. Failure to meet either of these requirements may result in a $50 penalty for each failure.
If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage to a mortgage holder in the course of that holder's trade or business, you should receive a Form 1098 or similar statement from the mortgage holder. The statement will show the total interest paid on your mortgage during the year. If you bought a main home during the year, it also will show the deductible points you paid and any points you can deduct that were paid by the person who sold you your home. See Points, earlier.
The interest you paid at settlement should be included on the statement. If it is not, add the interest from the settlement sheet that qualifies as home mortgage interest to the total shown on Form 1098 or similar statement. Put the total on Schedule A (Form 1040), line 10, and attach a statement to your return explaining the difference. Write “See attached” to the right of line 10.
A mortgage holder can be a financial institution, a governmental unit, or a cooperative housing corporation. If a statement comes from a cooperative housing corporation, it generally will show your share of interest.
Your mortgage interest statement for 2011 should be provided or sent to you by January 31, 2012. If it is mailed, you should allow adequate time to receive it before contacting the mortgage holder. A copy of this form will be sent to the IRS also.
Example.
You bought a new home on May 3. You paid no points on the purchase. During the year, you made mortgage payments which included $4,480 deductible interest on your new home. The settlement sheet for the purchase of the home included interest of $620 for 29 days in May. The mortgage statement you receive from the lender includes total interest of $5,100 ($4,480 + $620). You can deduct the $5,100 if you itemize your deductions.
You may be able to take an itemized deduction on Schedule A (Form 1040), line 13, for premiums you pay or accrue during 2011 for qualified mortgage insurance in connection with home acquisition debt on your qualified home.
Mortgage insurance premiums you paid or accrued on any mortgage insurance contract issued before January 1, 2007, are not deductible as an itemized deduction.
Qualified mortgage insurance is mortgage insurance provided by the Veterans Administration, the Federal Housing Administration, or the Rural Housing Administration, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006).
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The stated term of the mortgage, or
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84 months, beginning with the month the insurance was obtained.
Home acquisition debt is a mortgage you took out after October 13, 1987, to buy, build, or substantially improve a qualified home. It also must be secured by that home.
If the amount of your mortgage is more than the cost of the home plus the cost of any substantial improvements, only the debt that is not more than the cost of the home plus improvements qualifies as home acquisition debt.
This means your main home or your second home. A home includes a house, condominium, cooperative, mobile home, house trailer, boat, or similar property that has sleeping, cooking, and toilet facilities.
If your adjusted gross income (AGI) on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are deductible is reduced and may be eliminated. See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. If your AGI is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums.
The mortgage interest credit is intended to help lower-income individuals afford home ownership. If you qualify, you can claim the credit each year for part of the home mortgage interest you pay on Form 8396.
The MCC will show the certificate credit rate you will use to figure your credit. It also will show the certified indebtedness amount. Only the interest on that amount qualifies for the credit. See Figuring the Credit, later.
See the text for information on what expenses are eligible.
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IF you are eligible to deduct . . . | THEN report the amount on Schedule A (Form 1040) . . . |
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real estate taxes | line 6. |
home mortgage interest and points reported on Form 1098 | line 10. |
home mortgage interest not reported on Form 1098 | line 11. |
points not reported on Form 1098 |
line 12. |
qualified mortgage insurance premiums | line 13. |
You must contact the appropriate government agency about getting an MCC before you get a mortgage and buy your home. Contact your state or local housing finance agency for information about the availability of MCCs in your area.
IF you get a new (reissued) MCC and the amount of your new mortgage is ... | THEN the interest you claim on Form 8396, line 1, is* ... | ||
smaller than or equal to the certified indebtedness amount on the new MCC | all the interest paid during the year on your new mortgage. | ||
larger than the certified indebtedness amount on the new MCC | interest paid during the year on your new mortgage multiplied by the following fraction. | ||
certified indebtedness amount on your new MCC |
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original amount of your mortgage |
Figure your credit on Form 8396.
Example.
Emily bought a home this year. Her mortgage loan is $125,000. The certified indebtedness amount on her MCC is $100,000. She paid $7,500 interest this year. Emily figures the interest to enter on Form 8396, line 1, as follows:
Emily enters $6,000 on Form 8396, line 1. In each later year, she will figure her credit using only 80% of the interest she pays for that year.
Two limits may apply to your credit.
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A limit based on the credit rate, and
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A limit based on your tax.
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Form 1040 filers: Your regular tax liability on Form 1040, line 44, plus any alternative minimum tax on Form 1040, line 45, minus certain other credits.
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Form 1040NR filers: Your regular tax liability on Form 1040NR, line 42, plus any alternative minimum tax on Form 1040NR, line 43, minus certain other credits.
If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, the credit must be divided based on the interest held by each person.
Example.
John and his brother, George, were issued an MCC. They used it to get a mortgage on their main home. John has a 60% ownership interest in the home, and George has a 40% ownership interest in the home. John paid $5,400 mortgage interest this year and George paid $3,600.
The MCC shows a credit rate of 25% and a certified indebtedness amount of $130,000. The loan amount (mortgage) on their home is $120,000. The credit is limited to $2,000 because the credit rate is more than 20%.
John figures the credit by multiplying the mortgage interest he paid this year ($5,400) by the certificate credit rate (25%) for a total of $1,350. His credit is limited to $1,200 ($2,000 × 60%).
George figures the credit by multiplying the mortgage interest he paid this year ($3,600) by the certificate credit rate (25%) for a total of $900. His credit is limited to $800 ($2,000 × 40%).
If your allowable credit is reduced because of the limit based on your tax, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first.
Example.
You receive a mortgage credit certificate from State X. This year, your regular tax liability is $1,100, you owe no alternative minimum tax, and your mortgage interest credit is $1,700. You claim no other credits. Your unused mortgage interest credit for this year is $600 ($1,700 − $1,100). You can carry forward this amount to the next 3 years or until used, whichever comes first.
Example.
In the earlier example under Dividing the Credit, John and George used the entire $2,000 credit. The excess
John | $1,350 − $1,200 | = | $150 | ||
George | $900 − $800 | = | $100 |
$150 for John ($1,350 − $1,200) and $100 for George ($900 − $800) cannot be carried forward to future years, despite the respective tax liabilities for John and George.
If you refinance your original mortgage loan on which you had been given an MCC, you must get a new MCC to be able to claim the credit on the new loan. The amount of credit you can claim on the new loan may change. Table 2 summarizes how to figure your credit if you refinance your original mortgage loan.
An issuer may reissue an MCC after you refinance your mortgage. If you did not get a new MCC, you may want to contact the state or local housing finance agency that issued your original MCC for information about whether you can get a reissued MCC.
The following paragraphs summarize the first-time homebuyer credit. For more details, see Form 5405 and its separate instructions.
In general, you may be able to claim the credit for a home purchased in 2011 if you are a first-time homebuyer or a long-time resident of the same main home (defined next).
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You (or your spouse if married) are, or were, a member of the uniformed services or Foreign Service or an employee of the intelligence community who meets the requirements explained under Line D in the Form 5405 instructions.
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You purchased your main home located in the United States:
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After December 31, 2010, and before May 1, 2011, or
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After April 30, 2011, and before July 1, 2011, if you entered into a binding contract before May 1, 2011, to purchase the home before July 1, 2011.
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You (and your spouse if married) did not own any other main home during the 3-year period ending on the date of purchase.
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You do not meet any of the conditions listed under Who Cannot Claim the Credit.
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You (or your spouse if married) are, or were, a member of the uniformed services or Foreign Service or an employee of the intelligence community who meets the requirements explained under Line D in the Form 5405 instructions.
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You (and your spouse if married) previously owned and used the same main home as your main home for any 5-consecutive-year period during the 8-year period ending on the date you purchased your new main home.
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You purchased your new main home located in the United States:
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After December 31, 2010, and before May 1, 2011, or
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After April 30, 2011, and before July 1, 2011, if you entered into a binding contract before May 1, 2011, to purchase the home before July 1, 2011.
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You do not meet any of the conditions listed under Who Cannot Claim the Credit.
You cannot claim the credit for a home purchased in 2011 if any of the following apply.
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The purchase price of the home is more than $800,000.
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Your modified adjusted gross income is $145,000 or more ($245,000 or more if married filing jointly).
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You cannot claim the credit for any year for which you can be claimed as a dependent on another person's tax return.
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You (and your spouse if married) are under age 18 on the date of purchase.
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You are a nonresident alien.
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Your home is located outside the United States.
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Neither you nor your spouse (if married) was on qualified official extended duty outside the United States as a member of the uniformed services or Foreign Service or an employee of the intelligence community.
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You acquired the home by gift or inheritance.
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You acquired your home from a related person.
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You acquired your home from a person related to your spouse.
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$8,000 ($4,000 if married filing separately), or
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10% of the purchase price of the home.
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$6,500 ($3,250 if married filing separately), or
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10% of the purchase price of the home.
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Exclusion of income from Puerto Rico, and
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Amount from Form 2555, Foreign Earned Income, lines 45 and 50; Form 2555-EZ, Foreign Earned Income Exclusion, line 18; and Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, line 15.
Basis is your starting point for figuring a gain or loss if you later sell your home, or for figuring depreciation if you later use part of your home for business purposes or for rent.
While you own your home, you may add certain items to your basis. You may subtract certain other items from your basis. These items are called adjustments to basis and are explained later under Adjusted Basis.
It is important that you understand these terms when you first acquire your home because you must keep track of your basis and adjusted basis during the period you own your home. You also must keep records of the events that affect basis or adjusted basis. See Keeping Records, later.
How you figure your basis depends on how you acquire your home. If you buy or build your home, your cost is your basis. If you receive your home as a gift, your basis is usually the same as the adjusted basis of the person who gave you the property. If you inherit your home from a decedent, different rules apply depending on the date of the decedent's death. Each of these topics is discussed later.
The cost of your home, whether you purchased it or constructed it, is the amount you paid for it, including any debt you assumed.
The cost of your home includes most settlement or closing costs you paid when you bought the home. If you built your home, your cost includes most closing costs paid when you bought the land or settled on your mortgage. See Settlement or closing costs later.
If you elect to deduct the sales taxes on the purchase or construction of your home as an itemized deduction on Schedule A (Form 1040), you cannot include the sales taxes as part of your cost basis in the home.
This table lists examples of some items that generally will increase or decrease your basis in your home. It is not intended to be all-inclusive.
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Increases to Basis | Decreases to Basis |
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Improvements:
Assessments for local improvements (see Assessments for local benefits, under What You Can and Cannot Deduct) Amounts spent to restore damaged property |
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Example 1.
You bought your home on September 1. The property tax year in your area is the calendar year, and the tax is due on August 15. The real estate taxes on the home you bought were $1,275 for the year and had been paid by the seller on August 15. You did not reimburse the seller for your share of the real estate taxes from September 1 through December 31. You must reduce the basis of your home by the $426 [(122 ÷ 365) × $1,275] the seller paid for you. You can deduct your $426 share of real estate taxes on your return for the year you purchased your home.
Example 2.
You bought your home on May 3, 2011. The property tax year in your area is the calendar year. The taxes for the previous year are assessed on January 2 and are due on May 31 and November 30. Under state law, the taxes become a lien on May 31. You agreed to pay all taxes due after the date of sale. The taxes due in 2011 for 2010 were $1,375. The taxes due in 2012 for 2011 will be $1,425.
You cannot deduct any of the taxes paid in 2011 because they relate to the 2010 property tax year and you did not own the home until 2011. Instead, you add the $1,375 to the cost (basis) of your home.
You owned the home in 2011 for 243 days (May 3 to December 31), so you can take a tax deduction on your 2012 return of $949 [(243 ÷ 365) × $1,425] paid in 2012 for 2011. You add the remaining $476 ($1,425 − $949) of taxes paid in 2012 to the cost (basis) of your home.
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Abstract fees (abstract of title fees).
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Charges for installing utility services.
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Legal fees (including fees for the title search and preparation of the sales contract and deed).
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Recording fees.
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Surveys.
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Transfer or stamp taxes.
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Owner's title insurance.
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Any amount the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, cost for improvements or repairs, and sales commissions.
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Charges for using utilities or other services related to occupancy of the home before closing.
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Rent for occupying the home before closing.
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Charges connected with getting or refinancing a mortgage loan, such as:
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Loan assumption fees,
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Cost of a credit report, and
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Fee for an appraisal required by a lender.
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To figure the basis of property you receive as a gift, you must know its adjusted basis (defined later) to the donor just before it was given to you, its fair market value (FMV) at the time it was given to you, and any gift tax paid on it.
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If using the donor's adjusted basis results in a loss when you sell the home, you must use the FMV of the home at the time of the gift as your basis.
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If using the FMV results in a gain, you have neither a gain nor a loss.
Publication 551 gives more information, including examples, on figuring your basis when you receive property as a gift.
Your basis in a home you inherited is generally the fair market value of the home on the date of the decedent's death or on the alternative valuation date if the personal representative for the estate chooses to use alternative valuation.
If an estate tax return was filed, your basis is generally the value of the home listed on the estate tax return.
If an estate tax return was not filed, your basis is the appraised value of the home at the decedent's date of death for state inheritance or transmission taxes. Publication 551 and Publication 559, Survivors, Executors, and Administrators, have more information on the basis of inherited property.
If you inherited your home from someone who died in 2010, your basis in the home will be determined under special rules. See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for more information.
While you own your home, various events may take place that can change the original basis of your home. These events can increase or decrease your original basis. The result is called adjusted basis. See Table 3, earlier, for a list of some of the items that can adjust your basis.
Keeping full and accurate records is vital to properly report your income and expenses, to support your deductions and credits, and to know the basis or adjusted basis of your home. These records include your purchase contract and settlement papers if you bought the property, or other objective evidence if you acquired it by gift, inheritance, or similar means. You should keep any receipts, canceled checks, and similar evidence for improvements or other additions to the basis. In addition, you should keep track of any decreases to the basis such as those listed in Table 3.
Keep this for your records. Also, keep receipts or other proof of improvements.
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Remove from this record any improvements that are no longer part of your main home. For example, if you put wall-to-wall carpeting in your home and later replace it with new wall-to-wall carpeting, remove the cost of the first carpeting. | ||||||
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(a) Type of Improvement |
(b) Date |
(c) Amount |
(a) Type of Improvement |
(b) Date |
(c) Amount |
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Additions: | Heating & Air Conditioning: |
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Bedroom | Heating system | |||||
Bathroom | Central air conditioning | |||||
Deck | Furnace | |||||
Garage | Duct work | |||||
Porch | Central humidifier | |||||
Patio | Filtration system | |||||
Storage shed | Other | |||||
Fireplace | Electrical: | |||||
Other | ||||||
Lawn & Grounds: | Lighting fixtures | |||||
Wiring upgrades | ||||||
Landscaping | Other | |||||
Driveway | Plumbing: | |||||
Walkway | ||||||
Fences | Water heater | |||||
Retaining wall | Soft water system | |||||
Sprinkler system | Filtration system | |||||
Swimming pool | Other | |||||
Exterior lighting | Insulation: | |||||
Other | ||||||
Communications: | Attic | |||||
Walls | ||||||
Satellite dish | Floors | |||||
Intercom | Pipes and duct work | |||||
Security system | Other | |||||
Other | ||||||
Miscellaneous: | Interior Improvements: |
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Storm windows and doors | Built-in appliances | |||||
Roof | Kitchen modernization | |||||
Central vacuum | Bathroom modernization | |||||
Other | Flooring | |||||
Wall-to-wall carpeting | ||||||
Other |
You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
www.aarp.org/money/taxaide. For more information on these programs, go to IRS.gov and enter keyword “VITA” in the upper right-hand corner.
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
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Check the status of your 2011 refund. Go to IRS.gov and click on Where's My Refund. Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
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E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
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Download forms, including talking tax forms, instructions, and publications.
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Order IRS products online.
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Research your tax questions online.
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Search publications online by topic or keyword.
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Use the online Internal Revenue Code, regulations, or other official guidance.
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View Internal Revenue Bulletins (IRBs) published in the last few years.
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Figure your withholding allowances using the withholding calculator online at www.irs.gov/individuals.
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Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www.irs.gov/individuals.
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Sign up to receive local and national tax news by email.
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Get information on starting and operating a small business.
Phone. Many services are available by phone.
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Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. You should receive your order within 10 days.
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Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
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Solving problems. You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
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TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications.
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TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
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Refund information. You can check the status of your refund on the new IRS phone app. Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. IRS2Go is a new way to provide you with information and tools. To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back.
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Other refund information. To check the status of a prior-year refund or amended return refund, call 1-800-829-1040.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk-in. Many products and services are available on a walk-in basis.
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Products. You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
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Services. You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. No appointment is necessary—just walk in. If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. All other issues will be handled without an appointment. To find the number of your local office, go to
www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.
Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613
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Your problem is causing financial difficulties for you, your family, or your business.
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You face (or your business is facing) an immediate threat of adverse action.
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You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised.
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
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Current-year forms, instructions, and publications.
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Prior-year forms, instructions, and publications.
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Tax Map: an electronic research tool and finding aid.
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Tax law frequently asked questions.
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Tax Topics from the IRS telephone response system.
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Internal Revenue Code—Title 26 of the U.S. Code.
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Links to other Internet based Tax Research Materials.
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Fill-in, print, and save features for most tax forms.
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Internal Revenue Bulletins.
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Toll-free and email technical support.
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Two releases during the year.
– The first release will ship the beginning of January 2012.
– The final release will ship the beginning of March 2012.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).
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