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Amend 2011 Taxes

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Amend 2011 Taxes

Amend 2011 taxes Publication 523 - Main Content Table of Contents Main HomeVacant land. Amend 2011 taxes Factors used to determine main home. Amend 2011 taxes Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining BasisCost As Basis Basis Other Than Cost Adjusted Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Nonqualified Use Business Use or Rental of HomeUnrecaptured section 1250 gain. Amend 2011 taxes Property Used Partly for Business or Rental Reporting the SaleSeller-financed mortgage. Amend 2011 taxes Individual taxpayer identification number (ITIN). Amend 2011 taxes More information. Amend 2011 taxes Comprehensive Examples Special SituationsException for sales to related persons. Amend 2011 taxes Deducting Taxes in the Year of SaleForm 1099-S. Amend 2011 taxes More information. Amend 2011 taxes Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of First-Time Homebuyer CreditExample. Amend 2011 taxes Worksheets How To Get Tax HelpLow Income Taxpayer Clinics Main Home This section explains the term “main home. Amend 2011 taxes ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Amend 2011 taxes To exclude gain under the rules in this publication, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. Amend 2011 taxes Land. Amend 2011 taxes   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. Amend 2011 taxes Example. Amend 2011 taxes You buy a piece of land and move your main home to it. Amend 2011 taxes Then, you sell the land on which your main home was located. Amend 2011 taxes This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. Amend 2011 taxes Vacant land. Amend 2011 taxes   The sale of vacant land is not a sale of your main home unless: The vacant land is adjacent to land containing your home, You owned and used the vacant land as part of your main home, The separate sale of your home satisfies the requirements for exclusion and occurs within 2 years before or 2 years after the date of the sale of the vacant land, and The other requirements for excluding gain from the sale of a main home have been satisfied with respect to the vacant land. Amend 2011 taxes If these requirements are met, the sale of the home and the sale of the vacant land are treated as one sale and only one maximum exclusion can be applied to any gain. Amend 2011 taxes See Excluding the Gain , later. Amend 2011 taxes The destruction of your home is treated as a sale of your home. Amend 2011 taxes As a result, you may be able to meet these requirements if you sell vacant land used as a part of your main home within 2 years from the date of the destruction of your main home. Amend 2011 taxes For information, see Publication 547. Amend 2011 taxes More than one home. Amend 2011 taxes   If you have more than one home, you can exclude gain only from the sale of your main home. Amend 2011 taxes You must include in income the gain from the sale of any other home. Amend 2011 taxes If you have two homes and live in each of them, your main home is ordinarily the one you live in most of the time during the year. Amend 2011 taxes Example 1. Amend 2011 taxes You own two homes, one in New York and one in Florida. Amend 2011 taxes From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. Amend 2011 taxes In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Amend 2011 taxes You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. Amend 2011 taxes Example 2. Amend 2011 taxes You own a house, but you live in another house that you rent. Amend 2011 taxes The rented house is your main home. Amend 2011 taxes Example 3. Amend 2011 taxes You own two homes, one in Virginia and one in New Hampshire. Amend 2011 taxes In 2009 and 2010, you lived in the Virginia home. Amend 2011 taxes In 2011 and 2012, you lived in the New Hampshire home. Amend 2011 taxes In 2013, you lived again in the Virginia home. Amend 2011 taxes Your main home in 2009, 2010, and 2013 is the Virginia home. Amend 2011 taxes Your main home in 2011 and 2012 is the New Hampshire home. Amend 2011 taxes You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Amend 2011 taxes Factors used to determine main home. Amend 2011 taxes   In addition to the amount of time you live in each home, other factors are relevant in determining which home is your main home. Amend 2011 taxes Those factors include the following. Amend 2011 taxes Your place of employment. Amend 2011 taxes The location of your family members' main home. Amend 2011 taxes Your mailing address for bills and correspondence. Amend 2011 taxes The address listed on your: Federal and state tax returns, Driver's license, Car registration, and Voter registration card. Amend 2011 taxes The location of the banks you use. Amend 2011 taxes The location of recreational clubs and religious organizations of which you are a member. Amend 2011 taxes Property used partly as your main home. Amend 2011 taxes   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. Amend 2011 taxes For details, see Business Use or Rental of Home , later. Amend 2011 taxes Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. Amend 2011 taxes Subtract the adjusted basis from the amount realized to get your gain or loss. Amend 2011 taxes     Selling price     − Selling expenses       Amount realized     − Adjusted basis       Gain or loss   Gain. Amend 2011 taxes   Gain is the excess of the amount realized over the adjusted basis of the property. Amend 2011 taxes Loss. Amend 2011 taxes   Loss is the excess of the adjusted basis over the amount realized for the property. Amend 2011 taxes Selling Price The selling price is the total amount you receive for your home. Amend 2011 taxes It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. Amend 2011 taxes Personal property. Amend 2011 taxes   The selling price of your home does not include amounts you received for personal property sold with your home. Amend 2011 taxes Personal property is property that is not a permanent part of the home. Amend 2011 taxes Examples are furniture, draperies, rugs, a washer and dryer, and lawn equipment. Amend 2011 taxes Separately stated amounts you received for these items should not be shown on Form 1099-S (discussed later). Amend 2011 taxes Any gains from sales of personal property must be included in your income, but not as part of the sale of your home. Amend 2011 taxes Payment by employer. Amend 2011 taxes   You may have to sell your home because of a job transfer. Amend 2011 taxes If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. Amend 2011 taxes Your employer will include it as wages in box 1 of your Form W-2 and you will include it in your income on Form 1040, line 7, or on Form 1040NR, line 8. Amend 2011 taxes Option to buy. Amend 2011 taxes   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. Amend 2011 taxes If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Amend 2011 taxes Report this amount on Form 1040, line 21, or on Form 1040NR, line 21. Amend 2011 taxes Form 1099-S. Amend 2011 taxes   If you received Form 1099-S, box 2 (gross proceeds) should show the total amount you received for your home. Amend 2011 taxes   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. Amend 2011 taxes Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Amend 2011 taxes Amount Realized The amount realized is the selling price minus selling expenses. Amend 2011 taxes Selling expenses. Amend 2011 taxes   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Amend 2011 taxes ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Amend 2011 taxes This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Amend 2011 taxes For information on how to figure your home's adjusted basis, see Determining Basis , later. Amend 2011 taxes Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Amend 2011 taxes Gain on sale. Amend 2011 taxes   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, generally is taxable. Amend 2011 taxes Loss on sale. Amend 2011 taxes   If the amount realized is less than the adjusted basis, the difference is a loss. Amend 2011 taxes Generally, a loss on the sale of your main home cannot be deducted. Amend 2011 taxes Jointly owned home. Amend 2011 taxes   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. Amend 2011 taxes Separate returns. Amend 2011 taxes   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. Amend 2011 taxes Your ownership interest is generally determined by state law. Amend 2011 taxes Joint owners not married. Amend 2011 taxes   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. Amend 2011 taxes Each of you applies the rules discussed in this publication on an individual basis. Amend 2011 taxes Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Amend 2011 taxes Foreclosure or repossession. Amend 2011 taxes   If your home was foreclosed on or repossessed, you have a disposition. Amend 2011 taxes See Publication 4681 to determine if you have ordinary income, gain, or loss. Amend 2011 taxes More information. Amend 2011 taxes   If part of a home is used for business or rental purposes, see Foreclosures and Repossessions in chapter 1 of Publication 544 for more information. Amend 2011 taxes Publication 544 has examples of how to figure gain or loss on a foreclosure or repossession. Amend 2011 taxes Abandonment. Amend 2011 taxes   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Amend 2011 taxes Trading (exchanging) homes. Amend 2011 taxes   If you trade your home for another home, treat the trade as a sale and a purchase. Amend 2011 taxes Example. Amend 2011 taxes You owned and lived in a home with an adjusted basis of $41,000. Amend 2011 taxes A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. Amend 2011 taxes This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 − $41,000). Amend 2011 taxes If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). Amend 2011 taxes Transfer to spouse. Amend 2011 taxes   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss (unless the Exception, discussed next, applies). Amend 2011 taxes This is true even if you receive cash or other consideration for the home. Amend 2011 taxes As a result, the rules explained in this publication do not apply. Amend 2011 taxes   If you owned your home jointly with your spouse and transfer your interest in the home to your spouse, or to your former spouse incident to your divorce, the same rule applies. Amend 2011 taxes You have no gain or loss. Amend 2011 taxes Exception. Amend 2011 taxes   These transfer rules do not apply if your spouse or former spouse is a nonresident alien. Amend 2011 taxes In that case, you generally will have a gain or loss. Amend 2011 taxes More information. Amend 2011 taxes    See Property Settlements in Publication 504, Divorced or Separated Individuals, for more information. Amend 2011 taxes Involuntary conversion. Amend 2011 taxes   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. Amend 2011 taxes This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations (see Home destroyed or condemned ). Amend 2011 taxes Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Amend 2011 taxes Your basis in your home is determined by how you got the home. Amend 2011 taxes Generally, your basis is its cost if you bought it or built it. Amend 2011 taxes If you got it in some other way (inheritance, gift, etc. Amend 2011 taxes ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Amend 2011 taxes While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Amend 2011 taxes The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. Amend 2011 taxes To figure your adjusted basis, you can use Worksheet 1, near the end of this publication. Amend 2011 taxes Filled-in examples of that worksheet are included in the Comprehensive Examples , later. Amend 2011 taxes Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Amend 2011 taxes Purchase. Amend 2011 taxes   If you bought your home, your basis is its cost to you. Amend 2011 taxes This includes the purchase price and certain settlement or closing costs. Amend 2011 taxes In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. Amend 2011 taxes If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed later. Amend 2011 taxes Seller-paid points. Amend 2011 taxes   If the person who sold you your home paid points on your loan, you may have to reduce your home's basis by the amount of the points, as shown in the following chart. Amend 2011 taxes    IF you bought your home. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes THEN reduce your home's basis by the seller-paid points. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes after 1990 but before April 4, 1994 only if you deducted them as home mortgage interest in the year paid. Amend 2011 taxes after April 3, 1994 even if you did not deduct them. Amend 2011 taxes Settlement fees or closing costs. Amend 2011 taxes   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. Amend 2011 taxes You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. Amend 2011 taxes A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). Amend 2011 taxes   Settlement fees do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Amend 2011 taxes   Some of the settlement fees or closing costs that you can include in your basis are: Abstract fees (abstract of title fees), Charges for installing utility services, Legal fees (including fees for the title search and preparing the sales contract and deed), Recording fees, Survey fees, Transfer or stamp taxes, Owner's title insurance, and Any amounts the seller owes that you agree to pay, such as: Certain real estate taxes (discussed later), Back interest, Recording or mortgage fees, Charges for improvements or repairs, and Sales commissions. Amend 2011 taxes   Some settlement fees and closing costs you cannot include in your basis are: Fire insurance premiums, Rent for occupancy of the house before closing, Charges for utilities or other services related to occupancy of the house before closing, Any fee or cost that you deducted as a moving expense (allowed for certain fees and costs before 1994), Charges connected with getting a mortgage loan, such as: Mortgage insurance premiums (including funding fees connected with loans guaranteed by the Department of Veterans Affairs), Loan assumption fees, Cost of a credit report, Fee for an appraisal required by a lender, and Fees for refinancing a mortgage. Amend 2011 taxes Real estate taxes. Amend 2011 taxes   Real estate taxes for the year you bought your home may affect your basis, as shown in the following chart. Amend 2011 taxes    IF. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes AND. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes THEN the taxes. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes you pay taxes that the seller owed on the home up to the date of sale the seller does not reimburse you are added to the basis of your home. Amend 2011 taxes the seller reimburses you do not affect the basis of your home. Amend 2011 taxes the seller pays taxes for you (taxes owed beginning on the date of sale) you do not reimburse the seller are subtracted from the basis of your home. Amend 2011 taxes you reimburse the seller do not affect the basis of your home. Amend 2011 taxes Construction. Amend 2011 taxes   If you contracted to have your house built on land you own, your basis is: The cost of the land, plus The amount it cost you to complete the house, including: The cost of labor and materials, Any amounts paid to a contractor, Any architect's fees, Building permit charges, Utility meter and connection charges, and Legal fees directly connected with building the house. Amend 2011 taxes   Your cost includes your down payment and any debt such as a first or second mortgage or notes you gave the seller or builder. Amend 2011 taxes It also includes certain settlement or closing costs. Amend 2011 taxes You may have to reduce your basis by points the seller paid for you. Amend 2011 taxes For more information, see Seller-paid points and Settlement fees or closing costs , earlier. Amend 2011 taxes Built by you. Amend 2011 taxes   If you built all or part of your house yourself, its basis is the total amount it cost you to complete it. Amend 2011 taxes Do not include in the cost of the house: The value of your own labor, or The value of any other labor you did not pay for. Amend 2011 taxes Temporary housing. Amend 2011 taxes   If a builder gave you temporary housing while your home was being finished, you must reduce your basis by the part of the contract price that was for the temporary housing. Amend 2011 taxes To figure the amount of the reduction, multiply the contract price by a fraction. Amend 2011 taxes The numerator is the value of the temporary housing, and the denominator is the sum of the value of the temporary housing plus the value of the new home. Amend 2011 taxes Cooperative apartment. Amend 2011 taxes   If you are a tenant-stockholder in a cooperative housing corporation, your basis in the cooperative apartment used as your home is usually the cost of your stock in the corporation. Amend 2011 taxes This may include your share of a mortgage on the apartment building. Amend 2011 taxes Condominium. Amend 2011 taxes   To determine your basis in a condominium apartment used as your home, use the same rules as for any other home. Amend 2011 taxes Basis Other Than Cost You must use a basis other than cost, such as adjusted basis or fair market value, if you received your home as a gift, inheritance, a trade, or from your spouse. Amend 2011 taxes These situations are discussed in the following pages. Amend 2011 taxes Also, the instructions for Worksheet 1 (near the end of the publication) address each of these issues. Amend 2011 taxes Other special rules may apply in certain situations. Amend 2011 taxes If you converted the property, or some part of it, to business or rental use, see Property Changed to Business or Rental Use, in Publication 551. Amend 2011 taxes Home received as gift. Amend 2011 taxes   Use the following chart to find the basis of a home you received as a gift. Amend 2011 taxes IF the donor's adjusted basis at the time of the gift was. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes THEN your basis is. Amend 2011 taxes . Amend 2011 taxes . Amend 2011 taxes more than the fair market value of the home at that time the same as the donor's adjusted basis at the time of the gift. Amend 2011 taxes   Exception: If using the donor's adjusted basis results in a loss when you sell the home, you must use the fair market value of the home at the time of the gift as your basis. Amend 2011 taxes If using the fair market value results in a gain, you have neither gain nor loss. Amend 2011 taxes equal to or less than the fair market value at that time, and you received the gift before 1977 the smaller of the: • donor's adjusted basis, plus  any federal gift tax paid on  the gift, or • the home's fair market value  at the time of the gift. Amend 2011 taxes equal to or less than the fair market value at that time, and you received the gift after 1976 the same as the donor's adjusted basis, plus the part of any federal gift tax paid that is due to the net increase in value of the home (explained next). Amend 2011 taxes Fair market value. Amend 2011 taxes   The fair market value of property at the time of the gift is the value of the property as appraised for purposes of the federal gift tax. Amend 2011 taxes If the gift was not subject to the federal gift tax, the fair market value is the value as appraised for the purposes of a state gift tax. Amend 2011 taxes Part of federal gift tax due to net increase in value. Amend 2011 taxes   Figure the part of the federal gift tax paid that is due to the net increase in value of the home by multiplying the total federal gift tax paid by a fraction. Amend 2011 taxes The numerator of the fraction is the net increase in the value of the home, and the denominator is the value of the home for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Amend 2011 taxes The net increase in the value of the home is its fair market value minus the donor's adjusted basis immediately before the gift. Amend 2011 taxes Home acquired from a decedent who died before or after 2010. Amend 2011 taxes   If you inherited your home from a decedent who died before or after 2010, your basis is the fair market value of the property on the date of the decedent's death (or the later alternate valuation date chosen by the personal representative of the estate). Amend 2011 taxes If an estate tax return was filed or required to be filed, the value of the property listed on the estate tax return is your basis. Amend 2011 taxes If a federal estate tax return did not have to be filed, your basis in the home is the same as its appraised value at the date of death, for purposes of state inheritance or transmission taxes. Amend 2011 taxes Surviving spouse. Amend 2011 taxes   If you are a surviving spouse and you owned your home jointly, your basis in the home will change. Amend 2011 taxes The new basis for the interest your spouse owned will be its fair market value on the date of death (or alternate valuation date). Amend 2011 taxes The basis in your interest will remain the same. Amend 2011 taxes Your new basis in the home is the total of these two amounts. Amend 2011 taxes   If you and your spouse owned the home either as tenants by the entirety or as joint tenants with right of survivorship, you will each be considered to have owned one-half of the home. Amend 2011 taxes Example. Amend 2011 taxes Your jointly owned home (owned as joint tenants with right of survivorship) had an adjusted basis of $50,000 on the date of your spouse's death, and the fair market value on that date was $100,000. Amend 2011 taxes Your new basis in the home is $75,000 ($25,000 for one-half of the adjusted basis plus $50,000 for one-half of the fair market value). Amend 2011 taxes Community property. Amend 2011 taxes   In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), each spouse is usually considered to own half of the community property. Amend 2011 taxes When either spouse dies, the total fair market value of the community property becomes the basis of the entire property, including the part belonging to the surviving spouse. Amend 2011 taxes For this to apply, at least half the value of the community property interest must be includible in the decedent's gross estate, whether or not the estate must file a return. Amend 2011 taxes   For more information about community property, see Publication 555, Community Property. Amend 2011 taxes    If you are selling a home in which you acquired an interest from a decedent who died in 2010, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to determine your basis. Amend 2011 taxes Home received as trade. Amend 2011 taxes   If you acquired your home as a trade for other property, in most cases, the basis of your home is the fair market value (at the time of the trade) of the property you gave up. Amend 2011 taxes If you traded one home for another, you have made a sale and purchase. Amend 2011 taxes In that case, you may have a gain. Amend 2011 taxes See Trading (exchanging) homes under Dispositions Other Than Sales, earlier, for an example of figuring the gain. Amend 2011 taxes Home received from spouse. Amend 2011 taxes   If you received your home from your spouse or from your former spouse incident to your divorce, your basis in the home depends on the date of the transfer. Amend 2011 taxes Transfers after July 18, 1984. Amend 2011 taxes   If you received the home after July 18, 1984, there was no gain or loss on the transfer. Amend 2011 taxes In most cases, your basis in this home is the same as your spouse's (or former spouse's) adjusted basis just before you received it. Amend 2011 taxes This rule applies even if you received the home in exchange for cash, the release of marital rights, the assumption of liabilities, or other considerations. Amend 2011 taxes   If you owned a home jointly with your spouse and your spouse transferred his or her interest in the home to you, in most cases, your basis in the half interest received from your spouse is the same as your spouse's adjusted basis just before the transfer. Amend 2011 taxes This also applies if your former spouse transferred his or her interest in the home to you incident to your divorce. Amend 2011 taxes Your basis in the half interest you already owned does not change. Amend 2011 taxes Your new basis in the home is the total of these two amounts. Amend 2011 taxes Transfers before July 19, 1984. Amend 2011 taxes   If you received your home before July 19, 1984, in exchange for your release of marital rights, in most cases, your basis in the home is generally its fair market value at the time you received it. Amend 2011 taxes More information. Amend 2011 taxes   For more information on property received from a spouse or former spouse, see Property Settlements in Publication 504. Amend 2011 taxes Involuntary conversion. Amend 2011 taxes   If your home is destroyed or condemned, you may receive insurance proceeds or a condemnation award. Amend 2011 taxes If you acquired a replacement home with these proceeds, the basis is its cost decreased by any gain not recognized on the conversion under the rules explained in: Publication 547, in the case of a home that was destroyed, or Chapter 1 of Publication 544, in the case of a home that was condemned. Amend 2011 taxes Example. Amend 2011 taxes A fire destroyed your home that you owned and used for only 6 months. Amend 2011 taxes The home had an adjusted basis of $80,000 and the insurance company paid you $130,000 for the loss. Amend 2011 taxes Your gain is $50,000 ($130,000 − $80,000). Amend 2011 taxes You bought a replacement home for $100,000. Amend 2011 taxes The part of your gain that is taxable is $30,000 ($130,000 − $100,000), the unspent part of the payment from the insurance company. Amend 2011 taxes The rest of the gain ($20,000) is not taxable, so that amount reduces your basis in the new home. Amend 2011 taxes The basis of the new home is figured as follows. Amend 2011 taxes Cost of replacement home $100,000 Minus: Gain not recognized 20,000 Basis of the replacement home $80,000 More information. Amend 2011 taxes   For more information about basis, see Publication 551. Amend 2011 taxes Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Amend 2011 taxes To figure your adjusted basis, you can use Worksheet 1, found toward the end of this publication. Amend 2011 taxes Filled-in examples of that worksheet are included in Comprehensive Examples , later. Amend 2011 taxes Recordkeeping. Amend 2011 taxes You should keep records to prove your home's adjusted basis. Amend 2011 taxes Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. Amend 2011 taxes But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. Amend 2011 taxes Keep records proving the basis of both homes as long as they are needed for tax purposes. Amend 2011 taxes The records you should keep include: Proof of the home's purchase price and purchase expenses; Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis; Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain; Any Form 982 you filed to exclude any discharge of qualified principal residence indebtedness; Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997; and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. Amend 2011 taxes Increases to Basis These include the following. Amend 2011 taxes Additions and other improvements that have a useful life of more than 1 year. Amend 2011 taxes Special assessments for local improvements. Amend 2011 taxes Amounts you spent after a casualty to restore damaged property. Amend 2011 taxes Improvements. Amend 2011 taxes   These add to the value of your home, prolong its useful life, or adapt it to new uses. Amend 2011 taxes You add the cost of additions and other improvements to the basis of your property. Amend 2011 taxes   The following chart lists some other examples of improvements. Amend 2011 taxes Examples of Improvements That Increase Basis Additions Bedroom Bathroom Deck Garage Porch Patio Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Lawn & Grounds Landscaping Driveway Walkway Fence  Retaining wall Sprinkler system Swimming pool  Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system  Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances  Kitchen modernization  Flooring Wall-to-wall carpeting  Insulation Attic Walls Floors Pipes and duct work Improvements no longer part of home. Amend 2011 taxes   Your home's adjusted basis does not include the cost of any improvements that are replaced and are no longer part of the home. Amend 2011 taxes Example. Amend 2011 taxes You put wall-to-wall carpeting in your home 15 years ago. Amend 2011 taxes Later, you replaced that carpeting with new wall-to-wall carpeting. Amend 2011 taxes The cost of the old carpeting you replaced is no longer part of your home's adjusted basis. Amend 2011 taxes Repairs. Amend 2011 taxes   These maintain your home in good condition but do not add to its value or prolong its life. Amend 2011 taxes You do not add their cost to the basis of your property. Amend 2011 taxes Examples. Amend 2011 taxes Repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes are examples of repairs. Amend 2011 taxes Exception. Amend 2011 taxes   The entire job is considered an improvement if items that would otherwise be considered repairs are done as part of an extensive remodeling or restoration of your home. Amend 2011 taxes For example, if you have a casualty and your home is damaged, increase your basis by the amount you spend on repairs that restore the property to its pre-casualty condition. Amend 2011 taxes Decreases to Basis These include the following. Amend 2011 taxes Discharge of qualified principal residence indebtedness that was excluded from income (but not below zero). Amend 2011 taxes For details, see Publication 4681. Amend 2011 taxes Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Amend 2011 taxes For details, see Publication 4681. Amend 2011 taxes Gain you postponed from the sale of a previous home before May 7, 1997. Amend 2011 taxes Deductible casualty losses. Amend 2011 taxes Insurance payments you received or expect to receive for casualty losses. Amend 2011 taxes Payments you received for granting an easement or right-of-way. Amend 2011 taxes Depreciation allowed or allowable if you used your home for business or rental purposes. Amend 2011 taxes Energy-related credits allowed for expenditures made on the residence. Amend 2011 taxes (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Amend 2011 taxes ) Adoption credit you claimed for improvements added to the basis of your home. Amend 2011 taxes Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Amend 2011 taxes Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. Amend 2011 taxes An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. Amend 2011 taxes District of Columbia first-time homebuyer credit allowed on the purchase of a principal residence in the District of Columbia. Amend 2011 taxes General sales taxes claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. Amend 2011 taxes Discharges of qualified principal residence indebtedness. Amend 2011 taxes   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Amend 2011 taxes This exclusion applies to discharges made after 2006 and before 2014. Amend 2011 taxes If you choose to exclude this income, you must reduce (but not below zero) the basis of your principal residence by the amount excluded from gross income. Amend 2011 taxes   File Form 982 with your tax return. Amend 2011 taxes See the form's instructions for detailed information. Amend 2011 taxes    A decrease in basis due to a discharge of qualified principal residence indebtedness that is excluded from income occurs only if you retain ownership of the principal residence after a discharge. Amend 2011 taxes In most cases, this would occur in a refinancing or a restructuring of the mortgage. Amend 2011 taxes Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. Amend 2011 taxes This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. Amend 2011 taxes To qualify, you must meet the ownership and use tests described later. Amend 2011 taxes You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Amend 2011 taxes This choice can be made (or revoked) at any time before the expiration of a 3-year period beginning on the due date of your return (not including extensions) for the year of the sale. Amend 2011 taxes You can use Worksheet 2 (near the end of this publication) to figure the amount of your exclusion and your taxable gain, if any. Amend 2011 taxes If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. Amend 2011 taxes See Publication 505, Tax Withholding and Estimated Tax. Amend 2011 taxes Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Amend 2011 taxes You meet the ownership test. Amend 2011 taxes You meet the use test. Amend 2011 taxes During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Amend 2011 taxes For details on gain allocated to periods of nonqualified use, see Nonqualified Use , later. Amend 2011 taxes If you and another person owned the home jointly but file separate returns, each of you can exclude up to $250,000 of gain from the sale of your interest in the home if each of you meets the three conditions just listed. Amend 2011 taxes You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Amend 2011 taxes Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Amend 2011 taxes This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Amend 2011 taxes Exception. Amend 2011 taxes   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. Amend 2011 taxes However, the maximum amount you may be able to exclude will be reduced. Amend 2011 taxes See Reduced Maximum Exclusion , later. Amend 2011 taxes Example 1—home owned and occupied for at least 2 years. Amend 2011 taxes Mya bought and moved into her main home in September 2011. Amend 2011 taxes She sold the home at a gain in October 2013. Amend 2011 taxes During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. Amend 2011 taxes She meets the ownership and use tests. Amend 2011 taxes Example 2—ownership test met but use test not met. Amend 2011 taxes Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Amend 2011 taxes He later sold the home for a gain in June 2013. Amend 2011 taxes He owned the home during the entire 5-year period ending on the date of sale. Amend 2011 taxes He meets the ownership test but not the use test. Amend 2011 taxes He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Amend 2011 taxes Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. Amend 2011 taxes You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. Amend 2011 taxes Example. Amend 2011 taxes Naomi bought and moved into a house in July 2009. Amend 2011 taxes She lived there for 13 months and then moved in with a friend. Amend 2011 taxes She later moved back into her house and lived there for 12 months until she sold it in August 2013. Amend 2011 taxes Naomi meets the ownership and use tests because, during the 5-year period ending on the date of sale, she owned the house for more than 2 years and lived in it for a total of 25 (13 + 12) months. Amend 2011 taxes Temporary absence. Amend 2011 taxes   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. Amend 2011 taxes The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Amend 2011 taxes Example 1. Amend 2011 taxes David Johnson, who is single, bought and moved into his home on February 1, 2011. Amend 2011 taxes Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Amend 2011 taxes David sold the house on March 1, 2013. Amend 2011 taxes Although the total time David lived in his home is less than 2 years (21 months), he meets the use requirement and may exclude gain. Amend 2011 taxes The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. Amend 2011 taxes Example 2. Amend 2011 taxes Professor Paul Beard, who is single, bought and moved into a house in December 2010, went abroad for a 1-year sabbatical leave in January 2012, returned to the house in January 2013, and sold it at a gain in February 2013. Amend 2011 taxes Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. Amend 2011 taxes He cannot exclude any part of his gain because he did not use the residence for the required 2 years. Amend 2011 taxes Ownership and use tests met at different times. Amend 2011 taxes   You can meet the ownership and use tests during different 2-year periods. Amend 2011 taxes However, you must meet both tests during the 5-year period ending on the date of the sale. Amend 2011 taxes Example. Amend 2011 taxes Beginning in 2002, Helen Jones lived in a rented apartment. Amend 2011 taxes The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Amend 2011 taxes In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Amend 2011 taxes On July 12, 2013, while still living in her daughter's home, she sold her condominium. Amend 2011 taxes Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. Amend 2011 taxes She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Amend 2011 taxes She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). Amend 2011 taxes The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. Amend 2011 taxes Cooperative apartment. Amend 2011 taxes   If you sold stock as a tenant-shareholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitled you to occupy as your main home for at least 2 years. Amend 2011 taxes Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Amend 2011 taxes Exception for individuals with a disability. Amend 2011 taxes   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. Amend 2011 taxes Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. Amend 2011 taxes   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Amend 2011 taxes Previous home destroyed or condemned. Amend 2011 taxes   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. Amend 2011 taxes This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home (see Involuntary Conversions in Publication 551). Amend 2011 taxes Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. Amend 2011 taxes Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Amend 2011 taxes   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty (defined later) as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. Amend 2011 taxes You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on qualified official extended duty (defined later) or as an enrolled volunteer or volunteer leader of the Peace Corps. Amend 2011 taxes This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Amend 2011 taxes   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. Amend 2011 taxes Example. Amend 2011 taxes John bought and moved into a home in 2005. Amend 2011 taxes He lived in it as his main home for 2½ years. Amend 2011 taxes For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Amend 2011 taxes He then sold the home at a gain in 2013. Amend 2011 taxes To meet the use test, John chooses to suspend the 5-year test period for the 6 years he was on qualified official extended duty. Amend 2011 taxes This means he can disregard those 6 years. Amend 2011 taxes Therefore, John's 5-year test period consists of the 5 years before he went on qualified official extended duty. Amend 2011 taxes He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Amend 2011 taxes Period of suspension. Amend 2011 taxes   The period of suspension cannot last more than 10 years. Amend 2011 taxes Together, the 10-year suspension period and the 5-year test period can be as long as, but no more than, 15 years. Amend 2011 taxes You cannot suspend the 5-year period for more than one property at a time. Amend 2011 taxes You can revoke your choice to suspend the 5-year period at any time. Amend 2011 taxes Example. Amend 2011 taxes Mary bought a home on April 1, 1997. Amend 2011 taxes She used it as her main home until August 31, 2000. Amend 2011 taxes On September 1, 2000, she went on qualified official extended duty with the Navy. Amend 2011 taxes She did not live in the house again before selling it on July 31, 2013. Amend 2011 taxes Mary chooses to use the entire 10-year suspension period. Amend 2011 taxes Therefore, the suspension period would extend back from July 31, 2013, to August 1, 2003, and the 5-year test period would extend back to August 1, 1998. Amend 2011 taxes During that period, Mary owned the house all 5 years and lived in it as her main home from August 1, 1998, until August 31, 2000, a period of more than 24 months. Amend 2011 taxes She meets the ownership and use tests because she owned and lived in the home for at least 2 years during this test period. Amend 2011 taxes Uniformed services. Amend 2011 taxes   The uniformed services are: The Armed Forces (the Army, Navy, Air Force, Marine Corps, and Coast Guard), The commissioned corps of the National Oceanic and Atmospheric Administration, and The commissioned corps of the Public Health Service. Amend 2011 taxes Foreign Service member. Amend 2011 taxes   For purposes of the choice to suspend the 5-year test period for ownership and use, you are a member of the Foreign Service if you are any of the following. Amend 2011 taxes A Chief of mission. Amend 2011 taxes An Ambassador at large. Amend 2011 taxes A member of the Senior Foreign Service. Amend 2011 taxes A Foreign Service officer. Amend 2011 taxes Part of the Foreign Service personnel. Amend 2011 taxes Employee of the intelligence community. Amend 2011 taxes   For purposes of the choice to suspend the 5-year test period for ownership and use, you are an employee of the intelligence community if you are an employee of any of the following. Amend 2011 taxes The Office of the Director of National Intelligence. Amend 2011 taxes The Central Intelligence Agency. Amend 2011 taxes The National Security Agency. Amend 2011 taxes The Defense Intelligence Agency. Amend 2011 taxes The National Geospatial-Intelligence Agency. Amend 2011 taxes The National Reconnaissance Office and any other office within the Department of Defense for the collection of specialized national intelligence through reconnaissance programs. Amend 2011 taxes Any of the intelligence elements of the Army, the Navy, the Air Force, the Marine Corps, the Federal Bureau of Investigation, the Department of Treasury, the Department of Energy, and the Coast Guard. Amend 2011 taxes The Bureau of Intelligence and Research of the Department of State. Amend 2011 taxes Any of the elements of the Department of Homeland Security concerned with the analyses of foreign intelligence information. Amend 2011 taxes Qualified official extended duty. Amend 2011 taxes   You are on qualified official extended duty if you are on extended duty while: Serving at a duty station at least 50 miles from your main home, or Living in Government quarters under Government orders. Amend 2011 taxes   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Amend 2011 taxes Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. Amend 2011 taxes (But see Special rules for joint returns, next. Amend 2011 taxes ) Special rules for joint returns. Amend 2011 taxes   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Amend 2011 taxes You are married and file a joint return for the year. Amend 2011 taxes Either you or your spouse meets the ownership test. Amend 2011 taxes Both you and your spouse meet the use test. Amend 2011 taxes During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. Amend 2011 taxes If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. Amend 2011 taxes For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Amend 2011 taxes Example 1—one spouse sells a home. Amend 2011 taxes Emily sells her home in June 2013 for a gain of $300,000. Amend 2011 taxes She marries Jamie later in the year. Amend 2011 taxes She meets the ownership and use tests, but Jamie does not. Amend 2011 taxes Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Amend 2011 taxes The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Amend 2011 taxes Example 2—each spouse sells a home. Amend 2011 taxes The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. Amend 2011 taxes He meets the ownership and use tests on his home, but Emily does not. Amend 2011 taxes Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. Amend 2011 taxes However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Amend 2011 taxes Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Amend 2011 taxes The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. Amend 2011 taxes Sale of main home by surviving spouse. Amend 2011 taxes   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Amend 2011 taxes   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Amend 2011 taxes The sale or exchange took place after 2008. Amend 2011 taxes The sale or exchange took place no more than 2 years after the date of death of your spouse. Amend 2011 taxes You have not remarried. Amend 2011 taxes You and your spouse met the use test at the time of your spouse's death. Amend 2011 taxes You or your spouse met the ownership test at the time of your spouse's death. Amend 2011 taxes Neither you nor your spouse excluded gain from the sale of another home during the last 2 years before the date of death. Amend 2011 taxes The ownership and use tests were described earlier. Amend 2011 taxes Example. Amend 2011 taxes Harry owned and used a house as his main home since 2009. Amend 2011 taxes Harry and Wilma married on July 1, 2013, and from that date they used Harry's house as their main home. Amend 2011 taxes Harry died on August 15, 2013, and Wilma inherited the property. Amend 2011 taxes Wilma sold the property on September 1, 2013, at which time she had not remarried. Amend 2011 taxes Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. Amend 2011 taxes Home transferred from spouse. Amend 2011 taxes   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Amend 2011 taxes Use of home after divorce. Amend 2011 taxes   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Amend 2011 taxes Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. Amend 2011 taxes This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. Amend 2011 taxes In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. Amend 2011 taxes A change in place of employment. Amend 2011 taxes Health. Amend 2011 taxes Unforeseen circumstances. Amend 2011 taxes Qualified individual. Amend 2011 taxes   For purposes of the reduced maximum exclusion, a qualified individual is any of the following. Amend 2011 taxes You. Amend 2011 taxes Your spouse. Amend 2011 taxes A co-owner of the home. Amend 2011 taxes A person whose main home is the same as yours. Amend 2011 taxes Primary reason for sale. Amend 2011 taxes   One of the three reasons above will be considered to be the primary reason you sold your home if either (1) or (2) is true. Amend 2011 taxes You qualify under a “safe harbor. Amend 2011 taxes ” This is a specific set of facts and circumstances that, if applicable, qualifies you to claim a reduced maximum exclusion. Amend 2011 taxes Safe harbors corresponding to the reasons listed above are described later. Amend 2011 taxes A safe harbor does not apply, but you can establish, based on facts and circumstances, that the primary reason for the sale is a change in place of employment, health, or unforeseen circumstances. Amend 2011 taxes  Factors that may be relevant in determining your primary reason for sale include whether: Your sale and the circumstances causing it were close in time, The circumstances causing your sale occurred during the time you owned and used the property as your main home, The circumstances causing your sale were not reasonably foreseeable when you began using the property as your main home, Your financial ability to maintain the property became materially impaired, The suitability of the property as your main home materially changed, and During the time you owned the property, you used it as your home. Amend 2011 taxes Change in Place of Employment You may qualify for a reduced exclusion if the primary reason for the sale of your main home is a change in the location of employment of a qualified individual. Amend 2011 taxes Employment. Amend 2011 taxes   For this purpose, employment includes the start of work with a new employer or continuation of work with the same employer. Amend 2011 taxes It also includes the start or continuation of self-employment. Amend 2011 taxes Distance safe harbor. Amend 2011 taxes   A change in place of employment is considered to be the reason you sold your home if: The change occurred during the period you owned and used the property as your main home, and The new place of employment is at least 50 miles farther from the home you sold than was the former place of employment (or, if there was no former place of employment, the distance between your new place of employment and the home sold is at least 50 miles). Amend 2011 taxes Example. Amend 2011 taxes Justin was unemployed and living in a townhouse in Florida he had owned and used as his main home since 2012. Amend 2011 taxes He got a job in North Carolina and sold his townhouse in 2013. Amend 2011 taxes Because the distance between Justin's new place of employment and the home he sold is at least 50 miles, the sale satisfies the conditions of the distance safe harbor. Amend 2011 taxes Justin's sale of his home is considered to be because of a change in place of employment, and he is entitled to claim a reduced maximum exclusion of gain from the sale. Amend 2011 taxes Health The sale of your main home is because of health if your primary reason for the sale is: To obtain, provide, or facilitate the diagnosis, cure, mitigation, or treatment of disease, illness, or injury of a qualified individual, or To obtain or provide medical or personal care for a qualified individual suffering from a disease, illness, or injury. Amend 2011 taxes The sale of your home is not because of health if the sale merely benefits a qualified individual's general health or well-being. Amend 2011 taxes For purposes of this reason, a qualified individual includes, in addition to the individuals listed earlier under Qualified individual , any of the following family members of these individuals. Amend 2011 taxes Parent, grandparent, stepmother, stepfather. Amend 2011 taxes Child, grandchild, stepchild, adopted child, eligible foster child. Amend 2011 taxes Brother, sister, stepbrother, stepsister, half-brother, half-sister. Amend 2011 taxes Mother-in-law, father-in-law, brother-in-law, sister-in-law, son-in-law, or daughter-in-law. Amend 2011 taxes Uncle, aunt, nephew, niece, or cousin. Amend 2011 taxes Example. Amend 2011 taxes In 2012, Chase and Lauren, spouses, bought a house that they used as their main home. Amend 2011 taxes Lauren's father has a chronic disease and is unable to care for himself. Amend 2011 taxes In 2013, Chase and Lauren sold their home in order to move into Lauren's father's house to provide care for him. Amend 2011 taxes Because the primary reason for the sale of their home was to provide care for Lauren's father, Chase and Lauren are entitled to a reduced maximum exclusion. Amend 2011 taxes Doctor's recommendation safe harbor. Amend 2011 taxes   Health is considered to be the reason you sold your home if, for one or more of the reasons listed at the beginning of this discussion, a doctor recommends a change of residence. Amend 2011 taxes Unforeseen Circumstances The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying that home. Amend 2011 taxes You are not considered to have an unforeseen circumstance if the primary reason you sold your home was that you preferred to get a different home or because your finances improved. Amend 2011 taxes Specific event safe harbors. Amend 2011 taxes   Unforeseen circumstances are considered to be the reason for selling your home if any of the following events occurred while you owned and used the property as your main home. Amend 2011 taxes An involuntary conversion of your home, such as when your home is destroyed or condemned. Amend 2011 taxes Natural or man-made disasters or acts of war or terrorism resulting in a casualty to your home, whether or not your loss is deductible. Amend 2011 taxes In the case of qualified individuals (listed earlier under Qualified individual ): Death, Unemployment (if the individual is eligible for unemployment compensation), A change in employment or self-employment status that results in the individual's inability to pay reasonable basic living expenses (listed under Reasonable basic living expenses , later) for his or her household, Divorce or legal separation under a decree of divorce or separate maintenance, or Multiple births resulting from the same pregnancy. Amend 2011 taxes An event the IRS determined to be an unforeseen circumstance in published guidance of general applicability. Amend 2011 taxes For example, the IRS determined the September 11, 2001, terrorist attacks to be an unforeseen circumstance. Amend 2011 taxes Reasonable basic living expenses. Amend 2011 taxes   Reasonable basic living expenses for your household include the following. Amend 2011 taxes Amounts spent for food. Amend 2011 taxes Amounts spent for clothing. Amend 2011 taxes Housing and related expenses. Amend 2011 taxes Medical expenses. Amend 2011 taxes Transportation expenses. Amend 2011 taxes Tax payments. Amend 2011 taxes Court-ordered payments. Amend 2011 taxes Expenses reasonably necessary to produce income. Amend 2011 taxes   Any of these amounts spent to maintain an affluent or luxurious standard of living are not reasonable basic living expenses. Amend 2011 taxes Nonqualified Use Gain from the sale or exchange of the main home is not excludable from income if it is allocable to periods of nonqualified use. Amend 2011 taxes Nonqualified use means any period after 2008 where neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions (see next). Amend 2011 taxes Exceptions. Amend 2011 taxes   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. Amend 2011 taxes Calculation. Amend 2011 taxes   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain (net of any depreciation allowed or allowable on the property for periods after May 6, 1997) by the following fraction:   Total nonqualified use during the period of ownership after 2008     Total period of ownership     This calculation can be found in Worksheet 2, line 10, later in this publication. Amend 2011 taxes   For examples of this calculation, see Business Use or Rental of Home , next. Amend 2011 taxes Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income if you meet the ownership and use tests. Amend 2011 taxes Example 1. Amend 2011 taxes On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Amend 2011 taxes She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. Amend 2011 taxes The house was rented from June 1, 2009, to March 31, 2011. Amend 2011 taxes Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Amend 2011 taxes Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. Amend 2011 taxes During the 5-year period ending on the date of the sale (January 31, 2008–January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. Amend 2011 taxes Five-Year Period Used as Home Used as Rental 1/31/08 – 5/31/09 16 months   6/01/09 – 3/31/11   22 months 4/01/11 – 1/31/13 22 months     38 months 22 months       During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. Amend 2011 taxes Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain, as shown on Worksheet 2. Amend 2011 taxes Example 2. Amend 2011 taxes William owned and used a house as his main home from 2007 through 2010. Amend 2011 taxes On January 1, 2011, he moved to another state. Amend 2011 taxes He rented his house from that date until April 30, 2013, when he sold it. Amend 2011 taxes During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. Amend 2011 taxes Because it was rental property at the time of the sale, he must report the sale on Form 4797. Amend 2011 taxes Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. Amend 2011 taxes Because he met the ownership and use tests, he can exclude gain up to $250,000. Amend 2011 taxes However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. Amend 2011 taxes Depreciation after May 6, 1997. Amend 2011 taxes   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Amend 2011 taxes If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. Amend 2011 taxes Unrecaptured section 1250 gain. Amend 2011 taxes   This is the part of any long-term capital gain from the sale of your home that is due to depreciation and cannot be excluded. Amend 2011 taxes To figure the amount of unrecaptured section 1250 gain to be reported on Schedule D (Form 1040), you must also take into account certain gains or losses from the sale of property other than your home. Amend 2011 taxes Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D instructions for this purpose. Amend 2011 taxes Worksheet 2. Amend 2011 taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy Part 1. Amend 2011 taxes Gain or (Loss) on Sale       1. Amend 2011 taxes   Selling price of home 1. Amend 2011 taxes     2. Amend 2011 taxes   Selling expenses (including commissions, advertising and legal fees, and seller-paid loan charges) 2. Amend 2011 taxes     3. Amend 2011 taxes   Subtract line 2 from line 1. Amend 2011 taxes This is the amount realized 3. Amend 2011 taxes     4. Amend 2011 taxes   Adjusted basis of home sold (from Worksheet 1, line 13) 4. Amend 2011 taxes     5. Amend 2011 taxes   Gain or (loss) on the sale. Amend 2011 taxes Subtract line 4 from line 3. Amend 2011 taxes If this is a loss, stop here 5. Amend 2011 taxes 200,000   Part 2. Amend 2011 taxes Exclusion and Taxable Gain       6. Amend 2011 taxes   Enter any depreciation allowed or allowable on the property for periods after May 6, 1997. Amend 2011 taxes If none, enter -0- 6. Amend 2011 taxes 10,000   7. Amend 2011 taxes   Subtract line 6 from line 5. Amend 2011 taxes If the result is less than zero, enter -0- 7. Amend 2011 taxes 190,000   8. Amend 2011 taxes   Aggregate number of days of nonqualified use after 2008. Amend 2011 taxes If none, enter -0-. Amend 2011 taxes  If line 8 is equal to zero, skip to line 12 and enter the amount from line 7 on line 12 8. Amend 2011 taxes 668   9. Amend 2011 taxes   Number of days taxpayer owned the property 9. Amend 2011 taxes 2,080   10. Amend 2011 taxes   Divide the amount on line 8 by the amount on line 9. Amend 2011 taxes Enter the result as a decimal (rounded to at least 3 places). Amend 2011 taxes But do not enter an amount greater than 1. Amend 2011 taxes 00 10. Amend 2011 taxes 0. Amend 2011 taxes 321   11. Amend 2011 taxes   Gain allocated to nonqualified use. Amend 2011 taxes (Line 7 multiplied by line 10) 11. Amend 2011 taxes 60,990   12. Amend 2011 taxes   Gain eligible for exclusion. Amend 2011 taxes Subtract line 11 from line 7 12. Amend 2011 taxes 129,010   13. Amend 2011 taxes   If you qualify to exclude gain on the sale, enter your maximum exclusion (see Maximum Exclusion ). Amend 2011 taxes  If you qualify for a reduced maximum exclusion, enter the amount from Worksheet 3, line 7. Amend 2011 taxes If you do  not qualify to exclude gain, enter -0- 13. Amend 2011 taxes 250,000   14. Amend 2011 taxes   Exclusion. Amend 2011 taxes Enter the smaller of line 12 or line 13 14. Amend 2011 taxes 129,010   15. Amend 2011 taxes   Taxable gain. Amend 2011 taxes Subtract line 14 from line 5. Amend 2011 taxes Report your taxable gain as described under Reporting the Sale . Amend 2011 taxes If the amount on line 6 is more than zero, complete line 16 15. Amend 2011 taxes 70,990   16. Amend 2011 taxes   Enter the smaller of line 6 or line 15. Amend 2011 taxes Enter this amount on line 12 of the Unrecaptured Section 1250 Gain  Worksheet in the instructions for Schedule D (Form 1040) 16. Amend 2011 taxes 10,000 Property Used Partly for Business or Rental If you use property partly as a home and partly for business or to produce rental income, the treatment of any gain on the sale depends partly on whether the business or rental part of the property is part of your home or separate from it. Amend 2011 taxes Part of Home Used for Business or Rental If the part of your property used for business or to produce rental income is within your home, such as a room used as a home office for a business, you do not need to allocate gain on the sale of the property between the business part of the property and the part used as a home. Amend 2011 taxes In addition, you do not need to report the sale of the business or rental part on Form 4797. Amend 2011 taxes This is true whether or not you were entitled to claim any depreciation. Amend 2011 taxes However, you cannot exclude the part of any gain equal to any depreciation allowed or allowable after May 6, 1997. Amend 2011 taxes See Depreciation after May 6, 1997, earlier. Amend 2011 taxes Example 1. Amend 2011 taxes Ray sold his main home in 2013 at a $30,000 gain. Amend 2011 taxes He has no gains or losses from the sale of property other than the gain from the sale of his home. Amend 2011 taxes He meets the ownership and use tests to exclude the gain from his income. Amend 2011 taxes However, he used part of the home as a business office in 2012 and claimed $500 depreciation. Amend 2011 taxes Because the business office was part of his home (not separate from it), he does not have to allocate the gain on the sale between the business part of the property and the part used as a home. Amend 2011 taxes In addition, he does not have to report any part of the gain on Form 4797. Amend 2011 taxes Because Ray was entitled to take a depreciation deduction, he must recognize $500 of the gain as unrecaptured section 1250 gain. Amend 2011 taxes He reports his gain, exclusion, and the taxable gain of $500 on Form 8949 and Schedule D (Form 1040). Amend 2011 taxes Example 2. Amend 2011 taxes The facts are the same as in Example 1 except that Ray was not entitled to claim depreciation for the business use of his home. Amend 2011 taxes Since Ray did not claim any depreciation, he can exclude the entire $30,000 gain. Amend 2011 taxes Separate Part of Property Used for Business or Rental You may have used part of your property as your home and a separate part of it for business or to produce rental income. Amend 2011 taxes Examples are: A working farm on which your house was located, A duplex in w
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The Amend 2011 Taxes

Amend 2011 taxes 7. Amend 2011 taxes   How To Get Tax Help Table of Contents Outside the U. Amend 2011 taxes S. Amend 2011 taxes Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amend 2011 taxes Free help with your tax return. Amend 2011 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Amend 2011 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amend 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2011 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amend 2011 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amend 2011 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amend 2011 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Amend 2011 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amend 2011 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amend 2011 taxes aarp. Amend 2011 taxes org/money/taxaide or call 1-888-227-7669. Amend 2011 taxes For more information on these programs, go to IRS. Amend 2011 taxes gov and enter “VITA” in the search box. Amend 2011 taxes Internet. Amend 2011 taxes    IRS. Amend 2011 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amend 2011 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2011 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amend 2011 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amend 2011 taxes gov or download the IRS2Go app and select the Refund Status option. Amend 2011 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2011 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amend 2011 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2011 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Amend 2011 taxes No need to wait on the phone or stand in line. Amend 2011 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amend 2011 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Amend 2011 taxes New subject areas are added on a regular basis. Amend 2011 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amend 2011 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amend 2011 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amend 2011 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amend 2011 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amend 2011 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amend 2011 taxes You can also ask the IRS to mail a return or an account transcript to you. Amend 2011 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amend 2011 taxes gov or by calling 1-800-908-9946. Amend 2011 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Amend 2011 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amend 2011 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amend 2011 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amend 2011 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Amend 2011 taxes gov and enter Where's My Amended Return? in the search box. Amend 2011 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2011 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2011 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Amend 2011 taxes gov. Amend 2011 taxes Select the Payment tab on the front page of IRS. Amend 2011 taxes gov for more information. Amend 2011 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amend 2011 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amend 2011 taxes gov. Amend 2011 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amend 2011 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amend 2011 taxes gov. Amend 2011 taxes Request an Electronic Filing PIN by going to IRS. Amend 2011 taxes gov and entering Electronic Filing PIN in the search box. Amend 2011 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Amend 2011 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amend 2011 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amend 2011 taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend 2011 taxes Before you visit, check the Office Locator on IRS. Amend 2011 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amend 2011 taxes If you have a special need, such as a disability, you can request an appointment. Amend 2011 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amend 2011 taxes Apply for an Employer Identification Number (EIN). Amend 2011 taxes Go to IRS. Amend 2011 taxes gov and enter Apply for an EIN in the search box. Amend 2011 taxes Read the Internal Revenue Code, regulations, or other official guidance. Amend 2011 taxes Read Internal Revenue Bulletins. Amend 2011 taxes Sign up to receive local and national tax news and more by email. Amend 2011 taxes Just click on “subscriptions” above the search box on IRS. Amend 2011 taxes gov and choose from a variety of options. Amend 2011 taxes Phone. Amend 2011 taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amend 2011 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Amend 2011 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amend 2011 taxes gov, or download the IRS2Go app. Amend 2011 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amend 2011 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amend 2011 taxes Most VITA and TCE sites offer free electronic filing. Amend 2011 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amend 2011 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amend 2011 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amend 2011 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amend 2011 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Amend 2011 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amend 2011 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amend 2011 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amend 2011 taxes Note, the above information is for our automated hotline. Amend 2011 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amend 2011 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amend 2011 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amend 2011 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Amend 2011 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amend 2011 taxes You should receive your order within 10 business days. Amend 2011 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amend 2011 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amend 2011 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amend 2011 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amend 2011 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amend 2011 taxes    Outside the U. Amend 2011 taxes S. Amend 2011 taxes If you are outside the United States, taxpayer assistance is available by calling the following U. Amend 2011 taxes S Embassies or consulates. Amend 2011 taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Amend 2011 taxes   If you are in a U. Amend 2011 taxes S. Amend 2011 taxes territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Amend 2011 taxes S. Amend 2011 taxes Virgin Islands) and have a tax question, you can call 1-800-829-1040. Amend 2011 taxes Walk-in. Amend 2011 taxes   You can find a selection of forms, publications and services — in-person. Amend 2011 taxes Products. Amend 2011 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amend 2011 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amend 2011 taxes Services. Amend 2011 taxes You can walk in to your local TAC for face-to-face tax help. Amend 2011 taxes An employee can answer questions about your tax account or help you set up a payment plan. Amend 2011 taxes Before visiting, use the Office Locator tool on IRS. Amend 2011 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amend 2011 taxes    Outside the U. Amend 2011 taxes S. Amend 2011 taxes If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Amend 2011 taxes S. Amend 2011 taxes Embassies and consulates. Amend 2011 taxes   Walk-in taxpayer assistance is available at the following U. Amend 2011 taxes S. Amend 2011 taxes Embassies or consulates. Amend 2011 taxes    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Amend 2011 taxes Mail. Amend 2011 taxes   You can send your order for forms, instructions, and publications to the address below. Amend 2011 taxes You should receive a response within 10 business days after your request is received. Amend 2011 taxes Internal Revenue Service 1201 N. Amend 2011 taxes Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Amend 2011 taxes S. Amend 2011 taxes If you are outside the United States, you can get tax assistance by writing to the address below. Amend 2011 taxes  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Amend 2011 taxes   The Taxpayer Advocate Service Is Here to Help You. Amend 2011 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amend 2011 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amend 2011 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amend 2011 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amend 2011 taxes You face (or your business is facing) an immediate threat of adverse action. Amend 2011 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amend 2011 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amend 2011 taxes Here's why we can help: TAS is an independent organization within the IRS. Amend 2011 taxes Our advocates know how to work with the IRS. Amend 2011 taxes Our services are free and tailored to meet your needs. Amend 2011 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Amend 2011 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amend 2011 taxes  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amend 2011 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amend 2011 taxes Outside the U. Amend 2011 taxes S. Amend 2011 taxes   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Amend 2011 taxes You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Amend 2011 taxes R. Amend 2011 taxes 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amend 2011 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amend 2011 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amend 2011 taxes Prev  Up  Next   Home   More Online Publications