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2012 Federal Tax Form 1040ez

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2012 Federal Tax Form 1040ez

2012 federal tax form 1040ez 7. 2012 federal tax form 1040ez   Figuring Gross Profit Table of Contents Introduction Items To Check Testing Gross Profit AccuracyExample. 2012 federal tax form 1040ez Additions to Gross Profit Introduction After you have figured the gross receipts from your business (chapter 5) and the cost of goods sold (chapter 6), you are ready to figure your gross profit. 2012 federal tax form 1040ez You must determine gross profit before you can deduct any business expenses. 2012 federal tax form 1040ez These expenses are discussed in chapter 8. 2012 federal tax form 1040ez If you are filing Schedule C-EZ, your gross profit is your gross receipts plus certain other amounts, explained later under Additions to Gross Profit. 2012 federal tax form 1040ez Businesses that sell products. 2012 federal tax form 1040ez   If you are filing Schedule C, figure your gross profit by first figuring your net receipts. 2012 federal tax form 1040ez Figure net receipts (line 3) on Schedule C by subtracting any returns and allowances (line 2) from gross receipts (line 1). 2012 federal tax form 1040ez Returns and allowances include cash or credit refunds you make to customers, rebates, and other allowances off the actual sales price. 2012 federal tax form 1040ez   Next, subtract the cost of goods sold (line 4) from net receipts (line 3). 2012 federal tax form 1040ez The result is the gross profit from your business. 2012 federal tax form 1040ez Businesses that sell services. 2012 federal tax form 1040ez   You do not have to figure the cost of goods sold if the sale of merchandise is not an income-producing factor for your business. 2012 federal tax form 1040ez Your gross profit is the same as your net receipts (gross receipts minus any refunds, rebates, or other allowances). 2012 federal tax form 1040ez Most professions and businesses that sell services rather than products can figure gross profit directly from net receipts in this way. 2012 federal tax form 1040ez Illustration. 2012 federal tax form 1040ez   This illustration of the gross profit section of the income statement of a retail business shows how gross profit is figured. 2012 federal tax form 1040ez Income Statement Year Ended December 31, 2013 Gross receipts $400,000 Minus: Returns and allowances 14,940 Net receipts $385,060 Minus: Cost of goods sold 288,140 Gross profit $96,920   The cost of goods sold for this business is figured as follows: Inventory at beginning of year $37,845 Plus: Purchases $285,900   Minus: Items withdrawn for personal use 2,650 283,250 Goods available for sale $321,095 Minus: Inventory at end of year 32,955 Cost of goods sold $288,140 Items To Check Consider the following items before figuring your gross profit. 2012 federal tax form 1040ez Gross receipts. 2012 federal tax form 1040ez   At the end of each business day, make sure your records balance with your actual cash and credit receipts for the day. 2012 federal tax form 1040ez You may find it helpful to use cash registers to keep track of receipts. 2012 federal tax form 1040ez You should also use a proper invoicing system and keep a separate bank account for your business. 2012 federal tax form 1040ez Sales tax collected. 2012 federal tax form 1040ez   Check to make sure your records show the correct sales tax collected. 2012 federal tax form 1040ez   If you collect state and local sales taxes imposed on you as the seller of goods or services from the buyer, you must include the amount collected in gross receipts. 2012 federal tax form 1040ez   If you are required to collect state and local taxes imposed on the buyer and turn them over to state or local governments, you generally do not include these amounts in income. 2012 federal tax form 1040ez Inventory at beginning of year. 2012 federal tax form 1040ez   Compare this figure with last year's ending inventory. 2012 federal tax form 1040ez The two amounts should usually be the same. 2012 federal tax form 1040ez Purchases. 2012 federal tax form 1040ez   If you take any inventory items for your personal use (use them yourself, provide them to your family, or give them as personal gifts, etc. 2012 federal tax form 1040ez ) be sure to remove them from the cost of goods sold. 2012 federal tax form 1040ez For details on how to adjust cost of goods sold, see Merchandise withdrawn from sale in chapter 6. 2012 federal tax form 1040ez Inventory at end of year. 2012 federal tax form 1040ez   Check to make sure your procedures for taking inventory are adequate. 2012 federal tax form 1040ez These procedures should ensure all items have been included in inventory and proper pricing techniques have been used. 2012 federal tax form 1040ez   Use inventory forms and adding machine tapes as the only evidence for your inventory. 2012 federal tax form 1040ez Inventory forms are available at office supply stores. 2012 federal tax form 1040ez These forms have columns for recording the description, quantity, unit price, and value of each inventory item. 2012 federal tax form 1040ez Each page has space to record who made the physical count, who priced the items, who made the extensions, and who proofread the calculations. 2012 federal tax form 1040ez These forms will help satisfy you that the total inventory is accurate. 2012 federal tax form 1040ez They will also provide you with a permanent record to support its validity. 2012 federal tax form 1040ez   Inventories are discussed in chapter 2. 2012 federal tax form 1040ez Testing Gross Profit Accuracy If you are in a retail or wholesale business, you can check the accuracy of your gross profit figure. 2012 federal tax form 1040ez First, divide gross profit by net receipts. 2012 federal tax form 1040ez The resulting percentage measures the average spread between the merchandise cost of goods sold and the selling price. 2012 federal tax form 1040ez Next, compare this percentage to your markup policy. 2012 federal tax form 1040ez Little or no difference between these two percentages shows that your gross profit figure is accurate. 2012 federal tax form 1040ez A large difference between these percentages may show that you did not accurately figure sales, purchases, inventory, or other items of cost. 2012 federal tax form 1040ez You should determine the reason for the difference. 2012 federal tax form 1040ez Example. 2012 federal tax form 1040ez   Joe Able operates a retail business. 2012 federal tax form 1040ez On the average, he marks up his merchandise so that he will realize a gross profit of 331/3% on its sales. 2012 federal tax form 1040ez The net receipts (gross receipts minus returns and allowances) shown on his income statement is $300,000. 2012 federal tax form 1040ez His cost of goods sold is $200,000. 2012 federal tax form 1040ez This results in a gross profit of $100,000 ($300,000 − $200,000). 2012 federal tax form 1040ez To test the accuracy of this year's results, Joe divides gross profit ($100,000) by net receipts ($300,000). 2012 federal tax form 1040ez The resulting 331/3% confirms his markup percentage of 331/3%. 2012 federal tax form 1040ez Additions to Gross Profit If your business has income from a source other than its regular business operations, enter the income on line 6 of Schedule C and add it to gross profit. 2012 federal tax form 1040ez The result is gross business income. 2012 federal tax form 1040ez If you use Schedule C-EZ, include the income on line 1 of the schedule. 2012 federal tax form 1040ez Some examples include income from an interest-bearing checking account, income from scrap sales, income from certain fuel tax credits and refunds, and amounts recovered from bad debts. 2012 federal tax form 1040ez Prev  Up  Next   Home   More Online Publications
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Understanding Your CP288 Notice

We accepted your election to be treated as a Qualified Subchapter S Trust (QSST).


What you need to do

  • File Form 1041, U.S. Income Tax Return for Estates and Trusts, timely.
  • Include Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, etc., reflecting your ownership in the S corporation.
  • Keep this notice for your records.

You may want to


  • Answers to Common Questions

    How do I terminate the QSST election?
    This election can only be terminated by permission of the Commissioner of Internal Revenue. See IR Bulletin 2012-1 for instructions


    Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP288, Page 1

Page Last Reviewed or Updated: 09-Dec-2013

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2012 Federal Tax Form 1040ez

2012 federal tax form 1040ez Index A Abandonment of home, Abandonment. 2012 federal tax form 1040ez Absence, temporary, Temporary absence. 2012 federal tax form 1040ez Abstract fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 2012 federal tax form 1040ez Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 2012 federal tax form 1040ez Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Architect's fees, Construction. 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 2012 federal tax form 1040ez Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 2012 federal tax form 1040ez Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 2012 federal tax form 1040ez Commissions, Selling expenses. 2012 federal tax form 1040ez , Settlement fees or closing costs. 2012 federal tax form 1040ez Community property Basis determination, Community property. 2012 federal tax form 1040ez Condemnation Gain exclusion, Home destroyed or condemned. 2012 federal tax form 1040ez Ownership and use test when previous home condemned, Previous home destroyed or condemned. 2012 federal tax form 1040ez Condominiums As main home, Main Home Basis determination, Condominium. 2012 federal tax form 1040ez Construction costs, Construction. 2012 federal tax form 1040ez Built by you, Built by you. 2012 federal tax form 1040ez Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 2012 federal tax form 1040ez Ownership and use tests, Cooperative apartment. 2012 federal tax form 1040ez Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 2012 federal tax form 1040ez D Date of sale, Date of sale. 2012 federal tax form 1040ez Death Sale due to, Specific event safe harbors. 2012 federal tax form 1040ez Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 2012 federal tax form 1040ez Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 2012 federal tax form 1040ez Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 2012 federal tax form 1040ez Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 2012 federal tax form 1040ez Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 2012 federal tax form 1040ez Disasters, Specific event safe harbors. 2012 federal tax form 1040ez Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 2012 federal tax form 1040ez Home transferred to spouse, Transfer to spouse. 2012 federal tax form 1040ez Ownership and use tests, Home transferred from spouse. 2012 federal tax form 1040ez Sale due to, Specific event safe harbors. 2012 federal tax form 1040ez Transfers after July 18, 1984, Transfers after July 18, 1984. 2012 federal tax form 1040ez Transfers before July 19, 1984, Transfers before July 19, 1984. 2012 federal tax form 1040ez Use of home after divorce, Use of home after divorce. 2012 federal tax form 1040ez Doctor's recommendation for sale, Doctor's recommendation safe harbor. 2012 federal tax form 1040ez E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 2012 federal tax form 1040ez Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 2012 federal tax form 1040ez Fire insurance premiums, Settlement fees or closing costs. 2012 federal tax form 1040ez Foreclosure, Foreclosure or repossession. 2012 federal tax form 1040ez Foreign Service, Foreign Service member. 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 2012 federal tax form 1040ez Form 1040, Schedule A Real estate taxes, Real estate taxes. 2012 federal tax form 1040ez Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 2012 federal tax form 1040ez , Form 1099-S. 2012 federal tax form 1040ez , Form 1099-S. 2012 federal tax form 1040ez Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 2012 federal tax form 1040ez Form 8828 Recapture tax, How to figure and report the recapture. 2012 federal tax form 1040ez Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 2012 federal tax form 1040ez NIIT, Net Investment Income Tax (NIIT). 2012 federal tax form 1040ez Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez Loss on sale, Loss on sale. 2012 federal tax form 1040ez Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 2012 federal tax form 1040ez H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 2012 federal tax form 1040ez Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 2012 federal tax form 1040ez Charges for, Settlement fees or closing costs. 2012 federal tax form 1040ez 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). 2012 federal tax form 1040ez Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 2012 federal tax form 1040ez Installment sales, Installment sale. 2012 federal tax form 1040ez Involuntary conversion, Specific event safe harbors. 2012 federal tax form 1040ez ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 2012 federal tax form 1040ez J Joint owners not married, Joint owners not married. 2012 federal tax form 1040ez Joint returns, Jointly owned home. 2012 federal tax form 1040ez Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 2012 federal tax form 1040ez Sale of vacant land, Vacant land. 2012 federal tax form 1040ez Legal fees, Selling expenses. 2012 federal tax form 1040ez , Settlement fees or closing costs. 2012 federal tax form 1040ez , Construction. 2012 federal tax form 1040ez Legal separation Sale due to, Specific event safe harbors. 2012 federal tax form 1040ez Like-kind exchange, Sale of home acquired in a like-kind exchange. 2012 federal tax form 1040ez Living expenses, Reasonable basic living expenses. 2012 federal tax form 1040ez Loan assumption fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Loan placement fees, Selling expenses. 2012 federal tax form 1040ez Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 2012 federal tax form 1040ez Property used partly as, Property used partly as your main home. 2012 federal tax form 1040ez , 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. 2012 federal tax form 1040ez Mortgage fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Mortgage insurance premiums, Settlement fees or closing costs. 2012 federal tax form 1040ez Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 2012 federal tax form 1040ez Moving expense, Settlement fees or closing costs. 2012 federal tax form 1040ez Multiple births Sale due to, Specific event safe harbors. 2012 federal tax form 1040ez N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 2012 federal tax form 1040ez O Option to buy home, Option to buy. 2012 federal tax form 1040ez Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 2012 federal tax form 1040ez P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 2012 federal tax form 1040ez Points, Selling expenses. 2012 federal tax form 1040ez Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 2012 federal tax form 1040ez Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 2012 federal tax form 1040ez , Real estate taxes. 2012 federal tax form 1040ez 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. 2012 federal tax form 1040ez Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 2012 federal tax form 1040ez Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 2012 federal tax form 1040ez Relatives Sale of home to, Exception for sales to related persons. 2012 federal tax form 1040ez Remainder interest Sale of, Sale of remainder interest. 2012 federal tax form 1040ez Remodeling, Improvements. 2012 federal tax form 1040ez , Exception. 2012 federal tax form 1040ez (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). 2012 federal tax form 1040ez Before closing, by buyer, Settlement fees or closing costs. 2012 federal tax form 1040ez Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 2012 federal tax form 1040ez , Improvements. 2012 federal tax form 1040ez , Repairs. 2012 federal tax form 1040ez (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 2012 federal tax form 1040ez Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 2012 federal tax form 1040ez Doctor's recommendation for sale, Doctor's recommendation safe harbor. 2012 federal tax form 1040ez Unforeseeable events, Specific event safe harbors. 2012 federal tax form 1040ez Sales commissions, Selling expenses. 2012 federal tax form 1040ez , Settlement fees or closing costs. 2012 federal tax form 1040ez Sales to related persons, Exception for sales to related persons. 2012 federal tax form 1040ez Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 2012 federal tax form 1040ez Seller-financed mortgages, Seller-financed mortgage. 2012 federal tax form 1040ez Seller-paid points, Seller-paid points. 2012 federal tax form 1040ez Selling expenses, Selling expenses. 2012 federal tax form 1040ez Selling price, Selling Price Separate returns, Separate returns. 2012 federal tax form 1040ez Settlement fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Surviving spouse Basis determination, Surviving spouse. 2012 federal tax form 1040ez Ownership and use tests, Sale of main home by surviving spouse. 2012 federal tax form 1040ez T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 2012 federal tax form 1040ez Temporary housing, Temporary housing. 2012 federal tax form 1040ez Title insurance, Settlement fees or closing costs. 2012 federal tax form 1040ez Title search fees, Settlement fees or closing costs. 2012 federal tax form 1040ez Trading homes, Trading (exchanging) homes. 2012 federal tax form 1040ez , Home received as trade. 2012 federal tax form 1040ez Transfer taxes, Settlement fees or closing costs. 2012 federal tax form 1040ez , Transfer taxes. 2012 federal tax form 1040ez Transfer to spouse, Transfer to spouse. 2012 federal tax form 1040ez After July 18, 1984, Transfers after July 18, 1984. 2012 federal tax form 1040ez Before July 19, 1984, Transfers before July 19, 1984. 2012 federal tax form 1040ez TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 2012 federal tax form 1040ez Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 2012 federal tax form 1040ez Utilities Charges for installing, Settlement fees or closing costs. 2012 federal tax form 1040ez Charges related to occupancy of house before closing, Settlement fees or closing costs. 2012 federal tax form 1040ez Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 2012 federal tax form 1040ez V Vacant land Sale of, Vacant land. 2012 federal tax form 1040ez W Worksheets, Worksheets. 2012 federal tax form 1040ez Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 2012 federal tax form 1040ez Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 2012 federal tax form 1040ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 2012 federal tax form 1040ez Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 2012 federal tax form 1040ez Reduced Maximum Exclusion Prev  Up     Home   More Online Publications