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Can I Still E File My 2011 Taxes

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Can I Still E File My 2011 Taxes

Can i still e file my 2011 taxes 20. Can i still e file my 2011 taxes   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. Can i still e file my 2011 taxes Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. Can i still e file my 2011 taxes Personas casadas que presentan la declaración por separado. Can i still e file my 2011 taxes Qué Hay de Nuevo Aumento de la deducción estándar. Can i still e file my 2011 taxes  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. Can i still e file my 2011 taxes La cantidad de la deducción depende de su estado civil para efectos de la declaración. Can i still e file my 2011 taxes Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. Can i still e file my 2011 taxes Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. Can i still e file my 2011 taxes La deducción estándar para dependientes. Can i still e file my 2011 taxes Quién debe detallar las deducciones. Can i still e file my 2011 taxes La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. Can i still e file my 2011 taxes Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. Can i still e file my 2011 taxes La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. Can i still e file my 2011 taxes La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. Can i still e file my 2011 taxes La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. Can i still e file my 2011 taxes Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. Can i still e file my 2011 taxes Personas que no reúnen los requisitos para la deducción estándar. Can i still e file my 2011 taxes   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. Can i still e file my 2011 taxes Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. Can i still e file my 2011 taxes Nota. Can i still e file my 2011 taxes Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. Can i still e file my 2011 taxes Vea la Publicación 519, U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. Can i still e file my 2011 taxes Si elige esta opción, puede tomar la deducción estándar. Can i still e file my 2011 taxes Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. Can i still e file my 2011 taxes Vea Deducción Estándar para Dependientes , más adelante. Can i still e file my 2011 taxes Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. Can i still e file my 2011 taxes Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. Can i still e file my 2011 taxes La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. Can i still e file my 2011 taxes Declaración final de un fallecido. Can i still e file my 2011 taxes   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. Can i still e file my 2011 taxes No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. Can i still e file my 2011 taxes Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Can i still e file my 2011 taxes Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. Can i still e file my 2011 taxes Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. Can i still e file my 2011 taxes Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. Can i still e file my 2011 taxes Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. Can i still e file my 2011 taxes No está totalmente ciego. Can i still e file my 2011 taxes   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. Can i still e file my 2011 taxes   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. Can i still e file my 2011 taxes Tiene que guardar esta declaración con sus registros. Can i still e file my 2011 taxes   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. Can i still e file my 2011 taxes Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. Can i still e file my 2011 taxes No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. Can i still e file my 2011 taxes Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. Can i still e file my 2011 taxes Ejemplo 1. Can i still e file my 2011 taxes Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. Can i still e file my 2011 taxes Ninguno de los dos es ciego ni puede ser reclamado como dependiente. Can i still e file my 2011 taxes Ellos optan por no detallar sus deducciones. Can i still e file my 2011 taxes Ellos utilizan la Tabla 20-1. Can i still e file my 2011 taxes La deducción estándar para ambos es $12,200. Can i still e file my 2011 taxes Ejemplo 2. Can i still e file my 2011 taxes Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. Can i still e file my 2011 taxes Carlos y Ana utilizan la Tabla 20-2. Can i still e file my 2011 taxes La deducción estándar para ambos es $13,400. Can i still e file my 2011 taxes Ejemplo 3. Can i still e file my 2011 taxes Roberto y María presentan una declaración conjunta para 2013. Can i still e file my 2011 taxes Los dos son mayores de 65 años de edad. Can i still e file my 2011 taxes Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. Can i still e file my 2011 taxes Si ellos no detallan las deducciones, utilizan la Tabla 20-2. Can i still e file my 2011 taxes Su deducción estándar es $14,600. Can i still e file my 2011 taxes Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). Can i still e file my 2011 taxes Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. Can i still e file my 2011 taxes Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. Can i still e file my 2011 taxes Definición del ingreso del trabajo. Can i still e file my 2011 taxes   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. Can i still e file my 2011 taxes    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. Can i still e file my 2011 taxes Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. Can i still e file my 2011 taxes Ejemplo 1. Can i still e file my 2011 taxes Miguel es soltero. Can i still e file my 2011 taxes Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. Can i still e file my 2011 taxes Tiene ingresos de intereses de $780 y un salario de $150. Can i still e file my 2011 taxes No tiene deducciones detalladas. Can i still e file my 2011 taxes Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. Can i still e file my 2011 taxes Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. Can i still e file my 2011 taxes Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). Can i still e file my 2011 taxes Ejemplo 2. Can i still e file my 2011 taxes José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. Can i still e file my 2011 taxes José está casado y presenta una declaración por separado. Can i still e file my 2011 taxes Su esposa no detalla sus deducciones en su declaración. Can i still e file my 2011 taxes José tiene ingresos de intereses de $1,500 y un salario de $3,800. Can i still e file my 2011 taxes Él no tiene deducciones detalladas. Can i still e file my 2011 taxes José utiliza la Tabla 20-3 para calcular su deducción estándar. Can i still e file my 2011 taxes Él anota su ingreso de trabajo de $3,800 en la línea 1. Can i still e file my 2011 taxes Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. Can i still e file my 2011 taxes En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. Can i still e file my 2011 taxes Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. Can i still e file my 2011 taxes En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. Can i still e file my 2011 taxes Ejemplo 3. Can i still e file my 2011 taxes Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. Can i still e file my 2011 taxes Tiene 18 años de edad y es ciega. Can i still e file my 2011 taxes Tiene ingresos de intereses de $1,300 y un salario de $2,900. Can i still e file my 2011 taxes Ella no tiene deducciones detalladas. Can i still e file my 2011 taxes Carla consulta la Tabla 20-3 para encontrar su deducción estándar. Can i still e file my 2011 taxes Ella anota su salario de $2,900 en la línea 1. Can i still e file my 2011 taxes Suma las líneas 1 y 2 y anota $3,250 en la línea 3. Can i still e file my 2011 taxes En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. Can i still e file my 2011 taxes Ya que ella es soltera, Carla anota $6,100 en la línea 6. Can i still e file my 2011 taxes Anota $3,250 en la línea 7a. Can i still e file my 2011 taxes Esta es la menor entre las cantidades de las líneas 5 y 6. Can i still e file my 2011 taxes Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. Can i still e file my 2011 taxes Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. Can i still e file my 2011 taxes Ejemplo 4. Can i still e file my 2011 taxes Edgardo es soltero. Can i still e file my 2011 taxes Sus padres pueden reclamar una exención por él en su declaración del 2013. Can i still e file my 2011 taxes Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. Can i still e file my 2011 taxes Él no tiene deducciones detalladas. Can i still e file my 2011 taxes Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. Can i still e file my 2011 taxes Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. Can i still e file my 2011 taxes Suma las líneas 1 y 2 y anota $4,350 en la línea 3. Can i still e file my 2011 taxes En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. Can i still e file my 2011 taxes Ya que él es soltero, Edgardo anota $6,100 en la línea 6. Can i still e file my 2011 taxes En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. Can i still e file my 2011 taxes Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. Can i still e file my 2011 taxes Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . Can i still e file my 2011 taxes Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. Can i still e file my 2011 taxes Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). Can i still e file my 2011 taxes Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. Can i still e file my 2011 taxes Cuándo detallar las deducciones. Can i still e file my 2011 taxes   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. Can i still e file my 2011 taxes Estas deducciones se explican en los capítulos 21 al 28. Can i still e file my 2011 taxes   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. Can i still e file my 2011 taxes Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. Can i still e file my 2011 taxes Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. Can i still e file my 2011 taxes   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. Can i still e file my 2011 taxes Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. Can i still e file my 2011 taxes Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. Can i still e file my 2011 taxes Si cambia de idea. Can i still e file my 2011 taxes   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. Can i still e file my 2011 taxes Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. Can i still e file my 2011 taxes Personas casadas que presentan la declaración por separado. Can i still e file my 2011 taxes   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. Can i still e file my 2011 taxes Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. Can i still e file my 2011 taxes    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. Can i still e file my 2011 taxes Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. Can i still e file my 2011 taxes Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. Can i still e file my 2011 taxes Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. Can i still e file my 2011 taxes Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. Can i still e file my 2011 taxes Tabla 20-1. Can i still e file my 2011 taxes Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Can i still e file my 2011 taxes En vez de ésta, utilice la Tabla 20-2 ó 20-3. Can i still e file my 2011 taxes Tabla 20-2. Can i still e file my 2011 taxes Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. Can i still e file my 2011 taxes Luego pase a la tabla. Can i still e file my 2011 taxes Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. Can i still e file my 2011 taxes Tabla 20-3. Can i still e file my 2011 taxes Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). Can i still e file my 2011 taxes Marque el número correcto de recuadros más abajo. Can i still e file my 2011 taxes Luego pase a la hoja de trabajo. Can i still e file my 2011 taxes Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. Can i still e file my 2011 taxes Anote su ingreso del trabajo (definido más abajo). Can i still e file my 2011 taxes Si no tiene ninguno, anote -0-. Can i still e file my 2011 taxes 1. Can i still e file my 2011 taxes   2. Can i still e file my 2011 taxes Cantidad adicional. Can i still e file my 2011 taxes 2. Can i still e file my 2011 taxes $350 3. Can i still e file my 2011 taxes Sume las líneas 1 y 2. Can i still e file my 2011 taxes 3. Can i still e file my 2011 taxes   4. Can i still e file my 2011 taxes Deducción estándar mínima. Can i still e file my 2011 taxes 4. Can i still e file my 2011 taxes $1,000 5. Can i still e file my 2011 taxes De las líneas 3 ó 4, anote la cantidad mayor. Can i still e file my 2011 taxes 5. Can i still e file my 2011 taxes   6. Can i still e file my 2011 taxes Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. Can i still e file my 2011 taxes Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. Can i still e file my 2011 taxes   7. Can i still e file my 2011 taxes Deducción estándar. Can i still e file my 2011 taxes         a. Can i still e file my 2011 taxes De las líneas 5 ó 6, anote la cantidad que sea menor. Can i still e file my 2011 taxes Si nació después del 1 de enero de 1949, y no es ciego, pare. Can i still e file my 2011 taxes Ésta es su deducción estándar. Can i still e file my 2011 taxes De lo contrario, pase a la línea 7b. Can i still e file my 2011 taxes 7a. Can i still e file my 2011 taxes     b. Can i still e file my 2011 taxes Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. Can i still e file my 2011 taxes 7b. Can i still e file my 2011 taxes     c. Can i still e file my 2011 taxes Sume las líneas 7a y 7b. Can i still e file my 2011 taxes Ésta es su deducción estándar para el año 2013. Can i still e file my 2011 taxes 7c. Can i still e file my 2011 taxes   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. Can i still e file my 2011 taxes También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. Can i still e file my 2011 taxes Prev  Up  Next   Home   More Online Publications
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Can i still e file my 2011 taxes 15. Can i still e file my 2011 taxes   Selling Your Home Table of Contents Reminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Can i still e file my 2011 taxes More information. Can i still e file my 2011 taxes Special SituationsException for sales to related persons. Can i still e file my 2011 taxes Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. Can i still e file my 2011 taxes  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of the sale. Can i still e file my 2011 taxes See Mortgage ending early under Points in chapter 23. Can i still e file my 2011 taxes Introduction This chapter explains the tax rules that apply when you sell your main home. Can i still e file my 2011 taxes In most cases, your main home is the one in which you live most of the time. Can i still e file my 2011 taxes If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). Can i still e file my 2011 taxes See Excluding the Gain , later. Can i still e file my 2011 taxes Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Can i still e file my 2011 taxes If you have gain that cannot be excluded, it is taxable. Can i still e file my 2011 taxes Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). Can i still e file my 2011 taxes You may also have to complete Form 4797, Sales of Business Property. Can i still e file my 2011 taxes See Reporting the Sale , later. Can i still e file my 2011 taxes If you have a loss on the sale, you generally cannot deduct it on your return. Can i still e file my 2011 taxes However, you may need to report it. Can i still e file my 2011 taxes See Reporting the Sale , later. Can i still e file my 2011 taxes The following are main topics in this chapter. Can i still e file my 2011 taxes Figuring gain or loss. Can i still e file my 2011 taxes Basis. Can i still e file my 2011 taxes Excluding the gain. Can i still e file my 2011 taxes Ownership and use tests. Can i still e file my 2011 taxes Reporting the sale. Can i still e file my 2011 taxes Other topics include the following. Can i still e file my 2011 taxes Business use or rental of home. Can i still e file my 2011 taxes Recapturing a federal mortgage subsidy. Can i still e file my 2011 taxes Useful Items - You may want to see: Publication 523 Selling Your Home 530 Tax Information for Homeowners 547 Casualties, Disasters, and Thefts Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 8828 Recapture of Federal Mortgage Subsidy 8949 Sales and Other Dispositions of Capital Assets Main Home This section explains the term “main home. Can i still e file my 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. Can i still e file my 2011 taxes To exclude gain under the rules of this chapter, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. Can i still e file my 2011 taxes Land. Can i still e file my 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. Can i still e file my 2011 taxes However, if you sell vacant land used as part of your main home and that is adjacent to it, you may be able to exclude the gain from the sale under certain circumstances. Can i still e file my 2011 taxes See Vacant land under Main Home in Publication 523 for more information. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You buy a piece of land and move your main home to it. Can i still e file my 2011 taxes Then you sell the land on which your main home was located. Can i still e file my 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. Can i still e file my 2011 taxes More than one home. Can i still e file my 2011 taxes   If you have more than one home, you can exclude gain only from the sale of your main home. Can i still e file my 2011 taxes You must include in income gain from the sale of any other home. Can i still e file my 2011 taxes If you have two homes and live in both of them, your main home is ordinarily the one you live in most of the time during the year. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes You own two homes, one in New York and one in Florida. Can i still e file my 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. Can i still e file my 2011 taxes In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Can i still e file my 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. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes You own a house, but you live in another house that you rent. Can i still e file my 2011 taxes The rented house is your main home. Can i still e file my 2011 taxes Example 3. Can i still e file my 2011 taxes You own two homes, one in Virginia and one in New Hampshire. Can i still e file my 2011 taxes In 2009 and 2010, you lived in the Virginia home. Can i still e file my 2011 taxes In 2011 and 2012, you lived in the New Hampshire home. Can i still e file my 2011 taxes In 2013, you lived again in the Virginia home. Can i still e file my 2011 taxes Your main home in 2009, 2010, and 2013 is the Virginia home. Can i still e file my 2011 taxes Your main home in 2011 and 2012 is the New Hampshire home. Can i still e file my 2011 taxes You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Can i still e file my 2011 taxes Property used partly as your main home. Can i still e file my 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. Can i still e file my 2011 taxes For details, see Business Use or Rental of Home , later. Can i still e file my 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. Can i still e file my 2011 taxes Subtract the adjusted basis from the amount realized to get your gain or loss. Can i still e file my 2011 taxes     Selling price     − Selling expenses       Amount realized       Amount realized     − Adjusted basis       Gain or loss   Selling Price The selling price is the total amount you receive for your home. Can i still e file my 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. Can i still e file my 2011 taxes Payment by employer. Can i still e file my 2011 taxes   You may have to sell your home because of a job transfer. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Option to buy. Can i still e file my 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. Can i still e file my 2011 taxes If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Can i still e file my 2011 taxes Report this amount on Form 1040, line 21. Can i still e file my 2011 taxes Form 1099-S. Can i still e file my 2011 taxes   If you received Form 1099-S, Proceeds From Real Estate Transactions, box 2 (Gross proceeds) should show the total amount you received for your home. Can i still e file my 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. Can i still e file my 2011 taxes Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Can i still e file my 2011 taxes Amount Realized The amount realized is the selling price minus selling expenses. Can i still e file my 2011 taxes Selling expenses. Can i still e file my 2011 taxes   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Can i still e file my 2011 taxes ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Can i still e file my 2011 taxes This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Can i still e file my 2011 taxes For information on how to figure your home's adjusted basis, see Determining Basis , later. Can i still e file my 2011 taxes Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Can i still e file my 2011 taxes Gain on sale. Can i still e file my 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, in most cases is taxable. Can i still e file my 2011 taxes Loss on sale. Can i still e file my 2011 taxes   If the amount realized is less than the adjusted basis, the difference is a loss. Can i still e file my 2011 taxes A loss on the sale of your main home cannot be deducted. Can i still e file my 2011 taxes Jointly owned home. Can i still e file my 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. Can i still e file my 2011 taxes Separate returns. Can i still e file my 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. Can i still e file my 2011 taxes Your ownership interest is generally determined by state law. Can i still e file my 2011 taxes Joint owners not married. Can i still e file my 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. Can i still e file my 2011 taxes Each of you applies the rules discussed in this chapter on an individual basis. Can i still e file my 2011 taxes Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Can i still e file my 2011 taxes Foreclosure or repossession. Can i still e file my 2011 taxes   If your home was foreclosed on or repossessed, you have a disposition. Can i still e file my 2011 taxes See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. Can i still e file my 2011 taxes Abandonment. Can i still e file my 2011 taxes   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Can i still e file my 2011 taxes Trading (exchanging) homes. Can i still e file my 2011 taxes   If you trade your old home for another home, treat the trade as a sale and a purchase. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes You owned and lived in a home with an adjusted basis of $41,000. Can i still e file my 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. Can i still e file my 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). Can i still e file my 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). Can i still e file my 2011 taxes Transfer to spouse. Can i still e file my 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. Can i still e file my 2011 taxes This is true even if you receive cash or other consideration for the home. Can i still e file my 2011 taxes As a result, the rules in this chapter do not apply. Can i still e file my 2011 taxes More information. Can i still e file my 2011 taxes   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. Can i still e file my 2011 taxes Involuntary conversion. Can i still e file my 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. Can i still e file my 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 . Can i still e file my 2011 taxes Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Can i still e file my 2011 taxes Your basis in your home is determined by how you got the home. Can i still e file my 2011 taxes Generally, your basis is its cost if you bought it or built it. Can i still e file my 2011 taxes If you got it in some other way (inheritance, gift, etc. Can i still e file my 2011 taxes ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Can i still e file my 2011 taxes While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Can i still e file my 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. Can i still e file my 2011 taxes See Adjusted Basis , later. Can i still e file my 2011 taxes You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. Can i still e file my 2011 taxes Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Can i still e file my 2011 taxes Purchase. Can i still e file my 2011 taxes   If you bought your home, your basis is its cost to you. Can i still e file my 2011 taxes This includes the purchase price and certain settlement or closing costs. Can i still e file my 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. Can i still e file my 2011 taxes If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. Can i still e file my 2011 taxes Settlement fees or closing costs. Can i still e file my 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. Can i still e file my 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. Can i still e file my 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). Can i still e file my 2011 taxes    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. Can i still e file my 2011 taxes It also lists some settlement costs that cannot be included in basis. Can i still e file my 2011 taxes   Also see Publication 523 for additional items and a discussion of basis other than cost. Can i still e file my 2011 taxes Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Can i still e file my 2011 taxes To figure your adjusted basis, you can use Worksheet 1 in Publication 523. Can i still e file my 2011 taxes Do not use Worksheet 1 if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. Can i still e file my 2011 taxes Increases to basis. Can i still e file my 2011 taxes   These include the following. Can i still e file my 2011 taxes Additions and other improvements that have a useful life of more than 1 year. Can i still e file my 2011 taxes Special assessments for local improvements. Can i still e file my 2011 taxes Amounts you spent after a casualty to restore damaged property. Can i still e file my 2011 taxes Improvements. Can i still e file my 2011 taxes   These add to the value of your home, prolong its useful life, or adapt it to new uses. Can i still e file my 2011 taxes You add the cost of additions and other improvements to the basis of your property. Can i still e file my 2011 taxes   For example, putting a recreation room or another bathroom in your unfinished basement, putting up a new fence, putting in new plumbing or wiring, putting on a new roof, or paving your unpaved driveway are improvements. Can i still e file my 2011 taxes An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. Can i still e file my 2011 taxes Repairs. Can i still e file my 2011 taxes   These maintain your home in good condition but do not add to its value or prolong its life. Can i still e file my 2011 taxes You do not add their cost to the basis of your property. Can i still e file my 2011 taxes   Examples of repairs include repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes. Can i still e file my 2011 taxes Decreases to basis. Can i still e file my 2011 taxes   These include the following. Can i still e file my 2011 taxes Discharge of qualified principal residence indebtedness that was excluded from income. Can i still e file my 2011 taxes Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Can i still e file my 2011 taxes For details, see Publication 4681. Can i still e file my 2011 taxes Gain you postponed from the sale of a previous home before May 7, 1997. Can i still e file my 2011 taxes Deductible casualty losses. Can i still e file my 2011 taxes Insurance payments you received or expect to receive for casualty losses. Can i still e file my 2011 taxes Payments you received for granting an easement or right-of-way. Can i still e file my 2011 taxes Depreciation allowed or allowable if you used your home for business or rental purposes. Can i still e file my 2011 taxes Energy-related credits allowed for expenditures made on the residence. Can i still e file my 2011 taxes (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Can i still e file my 2011 taxes ) Adoption credit you claimed for improvements added to the basis of your home. Can i still e file my 2011 taxes Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes District of Columbia first-time homebuyer credit (allowed on the purchase of a principal residence in the District of Columbia beginning on August 5, 1997 and before January 1, 2012). Can i still e file my 2011 taxes General sales taxes (allowed beginning 2004 and ending before 2014) claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. Can i still e file my 2011 taxes Discharges of qualified principal residence indebtedness. Can i still e file my 2011 taxes   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Can i still e file my 2011 taxes This exclusion applies to discharges made after 2006 and before 2014. Can i still e file my 2011 taxes If you choose to exclude this income, you must reduce (but not below zero) the basis of the principal residence by the amount excluded from your gross income. Can i still e file my 2011 taxes   File Form 982 with your tax return. Can i still e file my 2011 taxes See the form's instructions for detailed information. Can i still e file my 2011 taxes Recordkeeping. Can i still e file my 2011 taxes You should keep records to prove your home's adjusted basis. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Keep records proving the basis of both homes as long as they are needed for tax purposes. Can i still e file my 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 report any discharge of qualified principal residence indebtedness, Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997, and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes To qualify, you must meet the ownership and use tests described later. Can i still e file my 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. Can i still e file my 2011 taxes You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. Can i still e file my 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. Can i still e file my 2011 taxes See Publication 505, Tax Withholding and Estimated Tax. Can i still e file my 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. Can i still e file my 2011 taxes You meet the ownership test. Can i still e file my 2011 taxes You meet the use test. Can i still e file my 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. Can i still e file my 2011 taxes For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. Can i still e file my 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 . Can i still e file my 2011 taxes Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Can i still e file my 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). Can i still e file my 2011 taxes Exception. Can i still e file my 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. Can i still e file my 2011 taxes However, the maximum amount you may be able to exclude will be reduced. Can i still e file my 2011 taxes See Reduced Maximum Exclusion , later. Can i still e file my 2011 taxes Example 1—home owned and occupied for at least 2 years. Can i still e file my 2011 taxes Mya bought and moved into her main home in September 2011. Can i still e file my 2011 taxes She sold the home at a gain in October 2013. Can i still e file my 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. Can i still e file my 2011 taxes She meets the ownership and use tests. Can i still e file my 2011 taxes Example 2—ownership test met but use test not met. Can i still e file my 2011 taxes Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Can i still e file my 2011 taxes He later sold the home for a gain. Can i still e file my 2011 taxes He owned the home during the entire 5-year period ending on the date of sale. Can i still e file my 2011 taxes He meets the ownership test but not the use test. Can i still e file my 2011 taxes He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Temporary absence. Can i still e file my 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. Can i still e file my 2011 taxes The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes David Johnson, who is single, bought and moved into his home on February 1, 2011. Can i still e file my 2011 taxes Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Can i still e file my 2011 taxes David sold the house on March 1, 2013. Can i still e file my 2011 taxes Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. Can i still e file my 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. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. Can i still e file my 2011 taxes He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. Can i still e file my 2011 taxes On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. Can i still e file my 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. Can i still e file my 2011 taxes He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. Can i still e file my 2011 taxes Ownership and use tests met at different times. Can i still e file my 2011 taxes   You can meet the ownership and use tests during different 2-year periods. Can i still e file my 2011 taxes However, you must meet both tests during the 5-year period ending on the date of the sale. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes Beginning in 2002, Helen Jones lived in a rented apartment. Can i still e file my 2011 taxes The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Can i still e file my 2011 taxes In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Can i still e file my 2011 taxes On July 12, 2013, while still living in her daughter's home, she sold her condominium. Can i still e file my 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. Can i still e file my 2011 taxes She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Can i still e file my 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). Can i still e file my 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. Can i still e file my 2011 taxes Cooperative apartment. Can i still e file my 2011 taxes   If you sold stock as a tenant-stockholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitles you to occupy as your main home for at least 2 years. Can i still e file my 2011 taxes Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Can i still e file my 2011 taxes Exception for individuals with a disability. Can i still e file my 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. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Previous home destroyed or condemned. Can i still e file my 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. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Can i still e file my 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” as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. Can i still e file my 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" or as an enrolled volunteer or volunteer leader of the Peace Corps. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes For more information about the suspension of the 5-year test period, see Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps in Publication 523. Can i still e file my 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. Can i still e file my 2011 taxes (But see Special rules for joint returns , next. Can i still e file my 2011 taxes ) Special rules for joint returns. Can i still e file my 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. Can i still e file my 2011 taxes You are married and file a joint return for the year. Can i still e file my 2011 taxes Either you or your spouse meets the ownership test. Can i still e file my 2011 taxes Both you and your spouse meet the use test. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Can i still e file my 2011 taxes Example 1—one spouse sells a home. Can i still e file my 2011 taxes Emily sells her home in June 2013 for a gain of $300,000. Can i still e file my 2011 taxes She marries Jamie later in the year. Can i still e file my 2011 taxes She meets the ownership and use tests, but Jamie does not. Can i still e file my 2011 taxes Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Can i still e file my 2011 taxes The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Can i still e file my 2011 taxes Example 2—each spouse sells a home. Can i still e file my 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. Can i still e file my 2011 taxes He meets the ownership and use tests on his home, but Emily does not. Can i still e file my 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. Can i still e file my 2011 taxes However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Can i still e file my 2011 taxes Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Can i still e file my 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. Can i still e file my 2011 taxes Sale of main home by surviving spouse. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes The sale or exchange took place after 2008. Can i still e file my 2011 taxes The sale or exchange took place no more than 2 years after the date of death of your spouse. Can i still e file my 2011 taxes You have not remarried. Can i still e file my 2011 taxes You and your spouse met the use test at the time of your spouse's death. Can i still e file my 2011 taxes You or your spouse met the ownership test at the time of your spouse's death. Can i still e file my 2011 taxes Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. Can i still e file my 2011 taxes Example. Can i still e file my 2011 taxes   Harry owned and used a house as his main home since 2009. Can i still e file my 2011 taxes Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. Can i still e file my 2011 taxes Harry died on August 15, 2013, and Wilma inherited the property. Can i still e file my 2011 taxes Wilma sold the property on September 3, 2013, at which time she had not remarried. Can i still e file my 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. Can i still e file my 2011 taxes Home transferred from spouse. Can i still e file my 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. Can i still e file my 2011 taxes Use of home after divorce. Can i still e file my 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. Can i still e file my 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. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes A change in place of employment. Can i still e file my 2011 taxes Health. Can i still e file my 2011 taxes Unforeseen circumstances. Can i still e file my 2011 taxes Unforeseen circumstances. Can i still e file my 2011 taxes   The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying your main home. Can i still e file my 2011 taxes   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. Can i still e file my 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. Can i still e file my 2011 taxes But you must meet the ownership and use tests. Can i still e file my 2011 taxes Periods of nonqualified use. Can i still e file my 2011 taxes   In most cases, gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gains are allocated to periods of nonqualified use. Can i still e file my 2011 taxes Nonqualified use is any period after 2008 during which neither you nor your spouse (or your former spouse) used the property as a main home with the following exceptions. Can i still e file my 2011 taxes Exceptions. Can i still e file my 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. Can i still e file my 2011 taxes The gain resulting from the sale of the property is allocated between qualified and nonqualified use periods based on the amount of time the property was held for qualified and nonqualified use. Can i still e file my 2011 taxes Gain from the sale or exchange of a main home allocable to periods of qualified use will continue to qualify for the exclusion for the sale of your main home. Can i still e file my 2011 taxes Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. Can i still e file my 2011 taxes Calculation. Can i still e file my 2011 taxes   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain by the following fraction:   Total nonqualified use during the period of ownership after 2008      Total period of ownership     This calculation can be found in Worksheet 2, line 10, in Publication 523. Can i still e file my 2011 taxes Example 1. Can i still e file my 2011 taxes On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Can i still e file my 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. Can i still e file my 2011 taxes The house was rented from June 1, 2009, to March 31, 2011. Can i still e file my 2011 taxes Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes Five Year Period Used as  Home Used as  Rental 1/31/08 – 5/31/09 16 months       6/1/09 – 3/31/11   22 months 4/1/11 – 1/31/13 22 months         38 months 22 months During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. Can i still e file my 2011 taxes Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. Can i still e file my 2011 taxes 321. Can i still e file my 2011 taxes To figure her gain attributable to the period of nonqualified use, she multiplies $190,000 (the gain not attributable to the $10,000 depreciation deduction) by 0. Can i still e file my 2011 taxes 321. Can i still e file my 2011 taxes Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. Can i still e file my 2011 taxes Example 2. Can i still e file my 2011 taxes William owned and used a house as his main home from 2007 through 2010. Can i still e file my 2011 taxes On January 1, 2011, he moved to another state. Can i still e file my 2011 taxes He rented his house from that date until April 30, 2013, when he sold it. Can i still e file my 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. Can i still e file my 2011 taxes He must report the sale on Form 4797 because it was rental property at the time of sale. Can i still e file my 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. Can i still e file my 2011 taxes Because he met the ownership and use tests, he can exclude gain up to $250,000. Can i still e file my 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. Can i still e file my 2011 taxes Depreciation after May 6, 1997. Can i still e file my 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. Can i still e file my 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. Can i still e file my 2011 taxes See Publication 544 for more information. Can i still e file my 2011 taxes Property used partly for business or rental. Can i still e file my 2011 taxes   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. Can i still e file my 2011 taxes Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and do not qualify to exclude all of it, You have a gain and choose not to exclude it, or You received Form 1099-S. Can i still e file my 2011 taxes If any of these conditions apply, report the entire gain or loss. Can i still e file my 2011 taxes For details on how to report the gain or loss, see the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. Can i still e file my 2011 taxes If you used the home for business or to produce rental income, you may have to use Form 4797 to report the sale of the business or rental part (or the sale of the entire property if used entirely for business or rental). Can i still e file my 2011 taxes See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. Can i still e file my 2011 taxes Installment sale. Can i still e file my 2011 taxes    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. Can i still e file my 2011 taxes These sales are called “installment sales. Can i still e file my 2011 taxes ” If you finance the buyer's purchase of your home yourself instead of having the buyer get a loan or mortgage from a bank, you probably have an installment sale. Can i still e file my 2011 taxes You may be able to report the part of the gain you cannot exclude on the installment basis. Can i still e file my 2011 taxes    Use Form 6252, Installment Sale Income, to report the sale. Can i still e file my 2011 taxes Enter your exclusion on line 15 of Form 6252. Can i still e file my 2011 taxes Seller-financed mortgage. Can i still e file my 2011 taxes   If you sell your home and hold a note, mortgage, or other financial agreement, the payments you receive in most cases consist of both interest and principal. Can i still e file my 2011 taxes You must separately report as interest income the interest you receive as part of each payment. Can i still e file my 2011 taxes If the buyer of your home uses the property as a main or second home, you must also report the name, address, and social security number (SSN) of the buyer on line 1 of Schedule B (Form 1040A or 1040). Can i still e file my 2011 taxes The buyer must give you his or her SSN, and you must give the buyer your SSN. Can i still e file my 2011 taxes Failure to meet these requirements may result in a $50 penalty for each failure. Can i still e file my 2011 taxes If either you or the buyer does not have and is not eligible to get an SSN, see Social Security Number in chapter 1. Can i still e file my 2011 taxes More information. Can i still e file my 2011 taxes   For more information on installment sales, see Publication 537, Installment Sales. Can i still e file my 2011 taxes Special Situations The situations that follow may affect your exclusion. Can i still e file my 2011 taxes Sale of home acquired in a like-kind exchange. Can i still e file my 2011 taxes   You cannot claim the exclusion if: You acquired your home in a like-kind exchange (also known as a section 1031 exchange), or your basis in your home is determined by reference to the basis of the home in the hands of the person who acquired the property in a like-kind exchange (for example, you received the home from that person as a gift), and You sold the home during the 5-year period beginning with the date your home was acquired in the like-kind exchange. Can i still e file my 2011 taxes Gain from a like-kind exchange is not taxable at the time of the exchange. Can i still e file my 2011 taxes This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. Can i still e file my 2011 taxes To defer gain from a like-kind exchange, you must have exchanged business or investment property for business or investment property of a like kind. Can i still e file my 2011 taxes For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. Can i still e file my 2011 taxes Home relinquished in a like-kind exchange. Can i still e file my 2011 taxes   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. Can i still e file my 2011 taxes Expatriates. Can i still e file my 2011 taxes   You cannot claim the exclusion if the expatriation tax applies to you. Can i still e file my 2011 taxes The expatriation tax applies to certain U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). Can i still e file my 2011 taxes For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. Can i still e file my 2011 taxes S. Can i still e file my 2011 taxes Tax Guide for Aliens. Can i still e file my 2011 taxes Home destroyed or condemned. Can i still e file my 2011 taxes   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. Can i still e file my 2011 taxes   Any part of the gain that cannot be excluded (because it is more than the maximum exclusion) can be postponed under the rules explained in: Publication 547, in the case of a home that was destroyed, or Publication 544, chapter 1, in the case of a home that was condemned. Can i still e file my 2011 taxes Sale of remainder interest. Can i still e file my 2011 taxes   Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. Can i still e file my 2011 taxes If you make this choice, you cannot choose to exclude gain from your sale of any other interest in the home that you sell separately. Can i still e file my 2011 taxes Exception for sales to related persons. Can i still e file my 2011 taxes   You cannot exclude gain from the sale of a remainder interest in your home to a related person. Can i still e file my 2011 taxes Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Can i still e file my 2011 taxes ), and lineal descendants (children, grandchildren, etc. Can i still e file my 2011 taxes ). Can i still e file my 2011 taxes Related persons also include certain corporations, partnerships, trusts, and exempt organizations. Can i still e file my 2011 taxes Recapturing (Paying Back) a Federal Mortgage Subsidy If you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Can i still e file my 2011 taxes You recapture the benefit by increasing your federal income tax for the year of the sale. Can i still e file my 2011 taxes You may have to pay this recapture tax even if you can exclude your gain from income under the rules discussed earlier; that exclusion does not affect the recapture tax. Can i still e file my 2011 taxes Loans subject to recapture rules. Can i still e file my 2011 taxes   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. Can i still e file my 2011 taxes The recapture also applies to assumptions of these loans. Can i still e file my 2011 taxes When recapture applies. Can i still e file my 2011 taxes   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. Can i still e file my 2011 taxes You sell or otherwise dispose of your home at a gain within the first 9 years after the date you close your mortgage loan. Can i still e file my 2011 taxes Your income for the year of disposition is more than that year's adjusted qualifying income for your family size for that year (related to the income requirements a person must meet to qualify for the federally subsidized program). Can i still e file my 2011 taxes When recapture does not apply. Can i still e file my 2011 taxes   Recapture does not apply in any of the following situations. Can i still e file my 2011 taxes Your mortgage loan was a qualified home improvement loan (QHIL) of not more than $15,000 used for alterations, repairs, and improvements that protect or improve the basic livability or energy efficiency of your home. Can i still e file my 2011 taxes Your mortgage loan was a QHIL of not more than $150,000 in the case of a QHIL used to repair damage from Hurricane Katrina to homes in the hurricane disaster area; a QHIL funded by a qualified mortgage bond that is a qualified Gulf Opportunity Zone Bond; or a QHIL for an owner-occupied home in the Gulf Opportunity Zone (GO Zone), Rita GO Zone, or Wilma GO Zone. Can i still e file my 2011 taxes For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. Can i still e file my 2011 taxes Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Can i still e file my 2011 taxes The home is disposed of as a result of your death. Can i still e file my 2011 taxes You dispose of the home more than 9 years after the date you closed your mortgage loan. Can i still e file my 2011 taxes You transfer the home to your spouse, or to your former spouse incident to a divorce, where no gain is included in your income. Can i still e file my 2011 taxes You dispose of the home at a loss. Can i still e file my 2011 taxes Your home is destroyed by a casualty, and you replace it on its original site within 2 years after the end of the tax year when the destruction happened. Can i still e file my 2011 taxes The replacement period is extended for main homes destroyed in a federally declared disaster area, a Midwestern disaster area, the Kansas disaster area, and the Hurricane Katrina disaster area. Can i still e file my 2011 taxes For more information, see Replacement Period in Publication 547. Can i still e file my 2011 taxes You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). Can i still e file my 2011 taxes Notice of amounts. Can i still e file my 2011 taxes   At or near the time of settlement of your mortgage loan, you should receive a notice that provides the federally subsidized amount and other information you will need to figure your recapture tax. Can i still e file my 2011 taxes How to figure and report the recapture. Can i still e file my 2011 taxes    The recapture tax is figured on Form 8828. Can i still e file my 2011 taxes If you sell your home and your mortgage is subject to recapture rules, you must file Form 8828 even if you do not owe a recapture tax. Can i still e file my 2011 taxes Attach Form 8828 to your Form 1040. Can i still e file my 2011 taxes For more information, see Form 8828 and its instructions. Can i still e file my 2011 taxes Prev  Up  Next   Home   More Online Publications