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File last years taxes 15. File last years 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. File last years taxes More information. File last years taxes Special SituationsException for sales to related persons. File last years taxes Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. File last years 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. File last years taxes See Mortgage ending early under Points in chapter 23. File last years taxes Introduction This chapter explains the tax rules that apply when you sell your main home. File last years taxes In most cases, your main home is the one in which you live most of the time. File last years 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). File last years taxes See Excluding the Gain , later. File last years taxes Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. File last years taxes If you have gain that cannot be excluded, it is taxable. File last years taxes Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). File last years taxes You may also have to complete Form 4797, Sales of Business Property. File last years taxes See Reporting the Sale , later. File last years taxes If you have a loss on the sale, you generally cannot deduct it on your return. File last years taxes However, you may need to report it. File last years taxes See Reporting the Sale , later. File last years taxes The following are main topics in this chapter. File last years taxes Figuring gain or loss. File last years taxes Basis. File last years taxes Excluding the gain. File last years taxes Ownership and use tests. File last years taxes Reporting the sale. File last years taxes Other topics include the following. File last years taxes Business use or rental of home. File last years taxes Recapturing a federal mortgage subsidy. File last years 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. File last years 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. File last years 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. File last years taxes Land. File last years 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. File last years 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. File last years taxes See Vacant land under Main Home in Publication 523 for more information. File last years taxes Example. File last years taxes You buy a piece of land and move your main home to it. File last years taxes Then you sell the land on which your main home was located. File last years taxes This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. File last years taxes More than one home. File last years taxes   If you have more than one home, you can exclude gain only from the sale of your main home. File last years taxes You must include in income gain from the sale of any other home. File last years 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. File last years taxes Example 1. File last years taxes You own two homes, one in New York and one in Florida. File last years 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. File last years taxes In the absence of facts and circumstances indicating otherwise, the New York home is your main home. File last years 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. File last years taxes Example 2. File last years taxes You own a house, but you live in another house that you rent. File last years taxes The rented house is your main home. File last years taxes Example 3. File last years taxes You own two homes, one in Virginia and one in New Hampshire. File last years taxes In 2009 and 2010, you lived in the Virginia home. File last years taxes In 2011 and 2012, you lived in the New Hampshire home. File last years taxes In 2013, you lived again in the Virginia home. File last years taxes Your main home in 2009, 2010, and 2013 is the Virginia home. File last years taxes Your main home in 2011 and 2012 is the New Hampshire home. File last years taxes You would be eligible to exclude gain from the sale of either home (but not both) in 2013. File last years taxes Property used partly as your main home. File last years 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. File last years taxes For details, see Business Use or Rental of Home , later. File last years 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. File last years taxes Subtract the adjusted basis from the amount realized to get your gain or loss. File last years 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. File last years 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. File last years taxes Payment by employer. File last years taxes   You may have to sell your home because of a job transfer. File last years 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. File last years 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. File last years taxes Option to buy. File last years 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. File last years taxes If the option is not exercised, you must report the amount as ordinary income in the year the option expires. File last years taxes Report this amount on Form 1040, line 21. File last years taxes Form 1099-S. File last years 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. File last years 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. File last years taxes Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. File last years taxes Amount Realized The amount realized is the selling price minus selling expenses. File last years taxes Selling expenses. File last years taxes   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. File last years taxes ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. File last years taxes This adjusted basis must be determined before you can figure gain or loss on the sale of your home. File last years taxes For information on how to figure your home's adjusted basis, see Determining Basis , later. File last years taxes Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. File last years taxes Gain on sale. File last years 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. File last years taxes Loss on sale. File last years taxes   If the amount realized is less than the adjusted basis, the difference is a loss. File last years taxes A loss on the sale of your main home cannot be deducted. File last years taxes Jointly owned home. File last years 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. File last years taxes Separate returns. File last years taxes   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. File last years taxes Your ownership interest is generally determined by state law. File last years taxes Joint owners not married. File last years 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. File last years taxes Each of you applies the rules discussed in this chapter on an individual basis. File last years taxes Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. File last years taxes Foreclosure or repossession. File last years taxes   If your home was foreclosed on or repossessed, you have a disposition. File last years taxes See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. File last years taxes Abandonment. File last years taxes   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. File last years taxes Trading (exchanging) homes. File last years taxes   If you trade your old home for another home, treat the trade as a sale and a purchase. File last years taxes Example. File last years taxes You owned and lived in a home with an adjusted basis of $41,000. File last years 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. File last years taxes This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 – $41,000). File last years 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). File last years taxes Transfer to spouse. File last years 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. File last years taxes This is true even if you receive cash or other consideration for the home. File last years taxes As a result, the rules in this chapter do not apply. File last years taxes More information. File last years taxes   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. File last years taxes Involuntary conversion. File last years 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. File last years 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 . File last years taxes Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. File last years taxes Your basis in your home is determined by how you got the home. File last years taxes Generally, your basis is its cost if you bought it or built it. File last years taxes If you got it in some other way (inheritance, gift, etc. File last years taxes ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. File last years taxes While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. File last years 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. File last years taxes See Adjusted Basis , later. File last years taxes You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. File last years taxes Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. File last years taxes Purchase. File last years taxes   If you bought your home, your basis is its cost to you. File last years taxes This includes the purchase price and certain settlement or closing costs. File last years 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. File last years taxes If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. File last years taxes Settlement fees or closing costs. File last years taxes   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. File last years 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. File last years 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). File last years taxes    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. File last years taxes It also lists some settlement costs that cannot be included in basis. File last years taxes   Also see Publication 523 for additional items and a discussion of basis other than cost. File last years taxes Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. File last years taxes To figure your adjusted basis, you can use Worksheet 1 in Publication 523. File last years 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. File last years taxes Increases to basis. File last years taxes   These include the following. File last years taxes Additions and other improvements that have a useful life of more than 1 year. File last years taxes Special assessments for local improvements. File last years taxes Amounts you spent after a casualty to restore damaged property. File last years taxes Improvements. File last years taxes   These add to the value of your home, prolong its useful life, or adapt it to new uses. File last years taxes You add the cost of additions and other improvements to the basis of your property. File last years 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. File last years taxes An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. File last years taxes Repairs. File last years taxes   These maintain your home in good condition but do not add to its value or prolong its life. File last years taxes You do not add their cost to the basis of your property. File last years 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. File last years taxes Decreases to basis. File last years taxes   These include the following. File last years taxes Discharge of qualified principal residence indebtedness that was excluded from income. File last years taxes Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. File last years taxes For details, see Publication 4681. File last years taxes Gain you postponed from the sale of a previous home before May 7, 1997. File last years taxes Deductible casualty losses. File last years taxes Insurance payments you received or expect to receive for casualty losses. File last years taxes Payments you received for granting an easement or right-of-way. File last years taxes Depreciation allowed or allowable if you used your home for business or rental purposes. File last years taxes Energy-related credits allowed for expenditures made on the residence. File last years taxes (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. File last years taxes ) Adoption credit you claimed for improvements added to the basis of your home. File last years taxes Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. File last years 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. File last years 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. File last years 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). File last years 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. File last years taxes Discharges of qualified principal residence indebtedness. File last years taxes   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. File last years taxes This exclusion applies to discharges made after 2006 and before 2014. File last years 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. File last years taxes   File Form 982 with your tax return. File last years taxes See the form's instructions for detailed information. File last years taxes Recordkeeping. File last years taxes You should keep records to prove your home's adjusted basis. File last years 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. File last years 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. File last years taxes Keep records proving the basis of both homes as long as they are needed for tax purposes. File last years 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. File last years 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. File last years 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. File last years taxes To qualify, you must meet the ownership and use tests described later. File last years 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. File last years taxes You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. File last years 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. File last years taxes See Publication 505, Tax Withholding and Estimated Tax. File last years 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. File last years taxes You meet the ownership test. File last years taxes You meet the use test. File last years taxes During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. File last years taxes For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. File last years 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 . File last years taxes Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. File last years 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). File last years taxes Exception. File last years 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. File last years taxes However, the maximum amount you may be able to exclude will be reduced. File last years taxes See Reduced Maximum Exclusion , later. File last years taxes Example 1—home owned and occupied for at least 2 years. File last years taxes Mya bought and moved into her main home in September 2011. File last years taxes She sold the home at a gain in October 2013. File last years 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. File last years taxes She meets the ownership and use tests. File last years taxes Example 2—ownership test met but use test not met. File last years taxes Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. File last years taxes He later sold the home for a gain. File last years taxes He owned the home during the entire 5-year period ending on the date of sale. File last years taxes He meets the ownership test but not the use test. File last years taxes He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). File last years 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. File last years 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. File last years taxes Temporary absence. File last years 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. File last years taxes The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. File last years taxes Example 1. File last years taxes David Johnson, who is single, bought and moved into his home on February 1, 2011. File last years taxes Each year during 2011 and 2012, David left his home for a 2-month summer vacation. File last years taxes David sold the house on March 1, 2013. File last years taxes Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. File last years 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. File last years taxes Example 2. File last years taxes Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. File last years taxes He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. File last years taxes On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. File last years taxes Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. File last years taxes He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. File last years taxes Ownership and use tests met at different times. File last years taxes   You can meet the ownership and use tests during different 2-year periods. File last years taxes However, you must meet both tests during the 5-year period ending on the date of the sale. File last years taxes Example. File last years taxes Beginning in 2002, Helen Jones lived in a rented apartment. File last years taxes The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. File last years taxes In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. File last years taxes On July 12, 2013, while still living in her daughter's home, she sold her condominium. File last years 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. File last years taxes She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). File last years 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). File last years 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. File last years taxes Cooperative apartment. File last years 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. File last years taxes Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. File last years taxes Exception for individuals with a disability. File last years 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. File last years 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. File last years 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. File last years taxes Previous home destroyed or condemned. File last years 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. File last years 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. File last years 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. File last years taxes Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. File last years 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. File last years 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. File last years 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. File last years 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. File last years 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. File last years 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. File last years taxes (But see Special rules for joint returns , next. File last years taxes ) Special rules for joint returns. File last years 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. File last years taxes You are married and file a joint return for the year. File last years taxes Either you or your spouse meets the ownership test. File last years taxes Both you and your spouse meet the use test. File last years 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. File last years 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. File last years taxes For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. File last years taxes Example 1—one spouse sells a home. File last years taxes Emily sells her home in June 2013 for a gain of $300,000. File last years taxes She marries Jamie later in the year. File last years taxes She meets the ownership and use tests, but Jamie does not. File last years taxes Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. File last years taxes The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. File last years taxes Example 2—each spouse sells a home. File last years 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. File last years taxes He meets the ownership and use tests on his home, but Emily does not. File last years taxes Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. File last years taxes However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. File last years taxes Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. File last years 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. File last years taxes Sale of main home by surviving spouse. File last years 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. File last years 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. File last years taxes The sale or exchange took place after 2008. File last years taxes The sale or exchange took place no more than 2 years after the date of death of your spouse. File last years taxes You have not remarried. File last years taxes You and your spouse met the use test at the time of your spouse's death. File last years taxes You or your spouse met the ownership test at the time of your spouse's death. File last years taxes Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. File last years taxes Example. File last years taxes   Harry owned and used a house as his main home since 2009. File last years taxes Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. File last years taxes Harry died on August 15, 2013, and Wilma inherited the property. File last years taxes Wilma sold the property on September 3, 2013, at which time she had not remarried. File last years 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. File last years taxes Home transferred from spouse. File last years 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. File last years taxes Use of home after divorce. File last years 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. File last years 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. File last years 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. File last years 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. File last years taxes A change in place of employment. File last years taxes Health. File last years taxes Unforeseen circumstances. File last years taxes Unforeseen circumstances. File last years 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. File last years taxes   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. File last years 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. File last years taxes But you must meet the ownership and use tests. File last years taxes Periods of nonqualified use. File last years 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. File last years 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. File last years taxes Exceptions. File last years 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. File last years 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. File last years 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. File last years taxes Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. File last years taxes Calculation. File last years 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. File last years taxes Example 1. File last years taxes On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. File last years 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. File last years taxes The house was rented from June 1, 2009, to March 31, 2011. File last years taxes Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. File last years 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. File last years 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. File last years 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. File last years taxes Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. File last years taxes 321. File last years 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. File last years taxes 321. File last years taxes Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. File last years taxes Example 2. File last years taxes William owned and used a house as his main home from 2007 through 2010. File last years taxes On January 1, 2011, he moved to another state. File last years taxes He rented his house from that date until April 30, 2013, when he sold it. File last years 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. File last years taxes He must report the sale on Form 4797 because it was rental property at the time of sale. File last years 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. File last years taxes Because he met the ownership and use tests, he can exclude gain up to $250,000. File last years 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. File last years taxes Depreciation after May 6, 1997. File last years 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. File last years 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. File last years taxes See Publication 544 for more information. File last years taxes Property used partly for business or rental. File last years taxes   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. File last years 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. File last years taxes If any of these conditions apply, report the entire gain or loss. File last years 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. File last years 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). File last years taxes See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. File last years taxes Installment sale. File last years taxes    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. File last years taxes These sales are called “installment sales. File last years 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. File last years taxes You may be able to report the part of the gain you cannot exclude on the installment basis. File last years taxes    Use Form 6252, Installment Sale Income, to report the sale. File last years taxes Enter your exclusion on line 15 of Form 6252. File last years taxes Seller-financed mortgage. File last years 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. File last years taxes You must separately report as interest income the interest you receive as part of each payment. File last years 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). File last years taxes The buyer must give you his or her SSN, and you must give the buyer your SSN. File last years taxes Failure to meet these requirements may result in a $50 penalty for each failure. File last years 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. File last years taxes More information. File last years taxes   For more information on installment sales, see Publication 537, Installment Sales. File last years taxes Special Situations The situations that follow may affect your exclusion. File last years taxes Sale of home acquired in a like-kind exchange. File last years 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. File last years taxes Gain from a like-kind exchange is not taxable at the time of the exchange. File last years taxes This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. File last years 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. File last years taxes For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. File last years taxes Home relinquished in a like-kind exchange. File last years taxes   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. File last years taxes Expatriates. File last years taxes   You cannot claim the exclusion if the expatriation tax applies to you. File last years taxes The expatriation tax applies to certain U. File last years taxes S. File last years taxes citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). File last years taxes For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. File last years taxes S. File last years taxes Tax Guide for Aliens. File last years taxes Home destroyed or condemned. File last years taxes   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. File last years 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. File last years taxes Sale of remainder interest. File last years 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. File last years 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. File last years taxes Exception for sales to related persons. File last years taxes   You cannot exclude gain from the sale of a remainder interest in your home to a related person. File last years taxes Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File last years taxes ), and lineal descendants (children, grandchildren, etc. File last years taxes ). File last years taxes Related persons also include certain corporations, partnerships, trusts, and exempt organizations. File last years 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. File last years taxes You recapture the benefit by increasing your federal income tax for the year of the sale. File last years 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. File last years taxes Loans subject to recapture rules. File last years taxes   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. File last years taxes The recapture also applies to assumptions of these loans. File last years taxes When recapture applies. File last years taxes   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. File last years 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. File last years 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). File last years taxes When recapture does not apply. File last years taxes   Recapture does not apply in any of the following situations. File last years 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. File last years 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. File last years taxes For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. File last years taxes Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. File last years taxes The home is disposed of as a result of your death. File last years taxes You dispose of the home more than 9 years after the date you closed your mortgage loan. File last years 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. File last years taxes You dispose of the home at a loss. File last years 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. File last years 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. File last years taxes For more information, see Replacement Period in Publication 547. File last years taxes You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). File last years taxes Notice of amounts. File last years 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. File last years taxes How to figure and report the recapture. File last years taxes    The recapture tax is figured on Form 8828. File last years 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. File last years taxes Attach Form 8828 to your Form 1040. File last years taxes For more information, see Form 8828 and its instructions. File last years taxes Prev  Up  Next   Home   More Online Publications
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Defense Acquisition University

The Defense Acuisition University provides ongoing technology, logistics and acquisitions training to military personnel.

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The File Last Years Taxes

File last years taxes 18. File last years taxes   Appendix This appendix contains models of the certificates, waivers, reports, and statements discussed in Part One. File last years taxes Model Certificate A   STATEMENT OF SUBSEQUENT SELLER     1. File last years taxes                 Name, address, and employer identification number of seller in subsequent sale             2. File last years taxes                 Name, address, and employer identification number of the buyer in subsequent sale             3. File last years taxes         Date and location of subsequent sale             4. File last years taxes         Volume and type of taxable fuel sold               The undersigned seller (“Seller”) has received the copy of the first taxpayer's report provided with this statement in     connection with Seller's purchase of the taxable fuel described in this statement. File last years taxes       Under penalties of perjury, Seller declares that Seller has examined this statement, including any accompanying     schedules and statements, and, to the best of Seller's knowledge and belief, they are true, correct and complete. File last years taxes                   Signature and date signed                   Printed or typed name of person signing this report                   Title—   Model Certificate B   FIRST TAXPAYER'S REPORT   1. File last years taxes                     First Taxpayer's name, address and employer identification number     2. File last years taxes                     Name, address, and employer identification number of the buyer of the taxable fuel subject to tax     3. File last years taxes           Date and location of removal, entry, or sale       4. File last years taxes           Volume and type of taxable fuel removed, entered or sold     5. File last years taxes Check type of taxable event:         Removal from refinery         Entry into United States         Bulk transfer from terminal by unregistered position holder       Bulk transfer not received at an approved terminal       Sale within the bulk transfer/terminal system       Removal at the terminal rack         Removal or sale by the blender                   6. File last years taxes           Amount of federal excise tax paid on account of the removal, entry, or sale                   The undersigned taxpayer (“Taxpayer”) has not received, and will not claim, a credit with respect to, or a refund of, the tax     on the taxable fuel to which this form relates. File last years taxes       Under penalties of perjury, Taxpayer declares that Taxpayer has examined this statement, including any accompanying     schedules and statements, and to the best of Taxpayer's knowledge and belief, they are true, correct and complete. File last years taxes             Signature and date signed               Printed or typed name of person signing this report               Title     Model Certificate C   NOTIFICATION CERTIFICATE OF TAXABLE FUEL REGISTRANT                           Name, address, and employer identification number of person receiving certificate       The undersigned taxable registrant (“Registrant”) hereby certifies under penalties of perjury that Registrant is registered     by the Internal Revenue Service with registration number and that Registrant's registration has not     been revoked or suspended by the Internal Revenue Service. File last years taxes                 Registrant understands that the fraudulent use of this certificate may subject Registrant and all parties making such     fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes                       Signature and date signed                         Printed or typed name of person signing                         Title of person signing                         Name of Registrant                         Employer identification number                         Address of Registrant     Model Certificate D   CERTIFICATE OF PERSON BUYING GASOLINE BLENDSTOCKS FOR USE OTHER THAN IN THE PRODUCTION OF FINISHED GASOLINE     (To support tax-free sales (other than LUST) under section 4081 of the Internal Revenue Code. File last years taxes )                 Name, address, and employer identification number of seller       The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:       The gasoline blendstocks to which this certificate relates will not be used to produce finished gasoline. File last years taxes       This certificate applies to the following (complete as applicable):       If this is a single purchase certificate, check here and enter:     1. File last years taxes Invoice or delivery ticket number       2. File last years taxes (number of gallons) of(type of gasoline blendstocks)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:     1. File last years taxes Effective date       2. File last years taxes Expiration date       (period not to exceed 1 year after the effective date)       3. File last years taxes Type (or types) of gasoline blendstocks     4. File last years taxes Buyer's account or order number         Buyer will not claim a credit or refund under section 6427(h) of the Internal Revenue Code for any gasoline blendstocks     covered by this certificate. File last years taxes         Buyer will provide a new certificate to the seller if any information in this certificate changes. File last years taxes       If Buyer resells the gasoline blendstocks to which this certificate relates, Buyer will be liable for tax unless Buyer obtains a     certificate from the purchaser stating that the gasoline blendstocks will not be used to produce finished gasoline and otherwise complies with the conditions of §48. File last years taxes 4081-4(b)(3) of the Manufacturers and Retailers Excise Tax Regulations. File last years taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File last years taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File last years taxes     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn from a purchaser to which Buyer sells gasoline blendstocks tax free. File last years taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes             Signature and date signed               Printed or typed name of person signing               Title of person signing               Name of Buyer               Employer identification number               Address of Buyer     Model Certificate G   CERTIFICATE OF REGISTERED FEEDSTOCK USER     (To support tax-free removals and entries (other than LUST) of kerosene under section 4082 of the Internal Revenue Code. File last years taxes )         (Buyer) certifies the following under penalties of perjury:       Name of buyer         Buyer is a registered feedstock user with registration number . File last years taxes Buyer's registration has not been revoked     or suspended. File last years taxes         The kerosene to which this certificate applies will be used by Buyer for a feedstock purpose. File last years taxes                 This certificate applies to percent of Buyer's purchases from (name, address, and employer     identification number of seller) as follows (complete as applicable):       1. File last years taxes A single purchase on invoice or delivery ticket number . File last years taxes                 2. File last years taxes All purchases between (effective date) and (expiration date) (period not to exceed     one year after the effective date) under account or order number(s) . File last years taxes If this certificate applies only to Buyer's     purchases for certain locations, check here and list the locations. File last years taxes                                   If Buyer sells the kerosene to which this certificate relates, Buyer will be liable for tax on that sale. File last years taxes                 Buyer will provide a new certificate to the seller if any information in this certificate changes. File last years taxes                 If Buyer violates the terms of this certificate, the Internal Revenue Service may revoke the Buyer's registration. File last years taxes                 Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of     this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes             Printed or typed name of person signing               Title of person signing               Employer identification number               Address of Buyer               Signature and date signed     Model Certificate J   CERTIFICATE OF PERSON BUYING COMPRESSED NATURAL GAS (CNG) FOR A NONTAXABLE USE     (To support tax-free sales of CNG under section 4041 of the Internal Revenue Code. File last years taxes )                                         Name, address, and employer identification number of seller                   (“Buyer”) certifies the following under penalties of perjury:     Name of buyer                     The CNG to which this certificate relates will be used in a nontaxable use. File last years taxes       This certificate applies to the following (complete as applicable):               If this is a single purchase certificate, check here and enter:       1. File last years taxes Invoice or delivery ticket number       2. File last years taxes (Gasoline gallon equivalents)       If this is a certificate covering all purchases under a specified account or order number, check here and enter:         1. File last years taxes Effective date         2. File last years taxes Expiration date         (period not to exceed 1 year after the effective date)         3. File last years taxes Buyer's account or order number       Buyer will not claim a credit or refund under section 6427 of the Internal Revenue Code for any CNG to which this certificate relates. File last years taxes       Buyer will provide a new certificate to the seller if any information in this certificate changes. File last years taxes       Buyer understands that if Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's     right to provide a certificate. File last years taxes       Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File last years taxes     In addition, the Internal Revenue Service has not notified Buyer that the right to provide a certificate has been withdrawn     from a purchaser to which Buyer sells CNG tax free. File last years taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use     of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes             Printed or typed name of person signing               Title of person signing             Employer identification number               Address of Buyer               Signature and date signed     Model Certificate K   CERTIFICATE OF PERSON BUYING KEROSENE FOR USE IN AVIATION FOR     COMMERCIAL AVIATION OR NONTAXABLE USE     (To support operator liability for tax on removals of kerosene for use in aviation directly into the fuel tank of an aircraft in commercial aviation pursuant to § 4081 of the Internal Revenue Code or to support a tax rate of zero under § 4041(c) pursuant to §§4041(c) and 4082. File last years taxes )           Name, address, and employer identification number of position holder       The undersigned aircraft operator (“Buyer”) hereby certifies the following under the penalties of perjury:       The kerosene for use in aviation to which this certificate relates is purchased (check one): for     use on a farm for farming purposes; for use in foreign trade (reciprocal benefits required for foreign registered airlines); for use in certain helicopter and fixed-wing air ambulance uses; for use other than as a fuel in the propulsion engine of an aircraft; for the exclusive use of a qualified blood collector organization; for the exclusive use of a nonprofit educational organization; for the exclusive use of a state; for use in an aircraft owned by an aircraft museum; for use in military aircraft; or for use in commercial aviation (other than foreign trade). File last years taxes       With respect to kerosene for use in aviation purchased after June 30, 2005, for use in commercial aviation     (other than foreign trade), Buyer's registration number is. File last years taxes Buyer's registration has not been suspended or revoked by the Internal Revenue Service. File last years taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File last years taxes Invoice or delivery ticket number       2. File last years taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File last years taxes Effective date       2. File last years taxes Expiration date (period not to exceed 1 year after the effective date)       3. File last years taxes Buyer's account number       Buyer agrees to provide the person liable for tax with a new certificate if any information in this certificate changes. File last years taxes       If the kerosene for use in aviation to which this certificate relates is being bought for use in commercial aviation     (other than foreign trade), Buyer is liable for tax on its use of the fuel and will pay that tax to the government. File last years taxes       If Buyer sells or uses the kerosene for use in aviation to which this certificate relates for a use other than the use     stated above, Buyer will be liable for tax. File last years taxes       Buyer understands that it must be prepared to establish by satisfactory evidence the purpose for which the     fuel purchased under this certificate was used. File last years taxes     Buyer has not been notified by the Internal Revenue Service that its right to provide a certificate has been withdrawn. File last years taxes     If Buyer violates the terms of this certificate, the Internal Revenue Service may withdraw Buyer's right to provide a certificate. File last years taxes       The fraudulent use of this certificate may subject Buyer and all parties making any fraudulent use of this certificate     to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver L WAIVER FOR USE BY ULTIMATE PURCHASERS OF KEROSENE FOR CERTAIN USES IN AVIATION (To support vendor's claim for a credit or payment under § 6427(l)(4)(C)(i) of the Internal Revenue Code. File last years taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File last years taxes The kerosene to which this waiver relates is purchased for — (check one):       1. File last years taxes □ Use on a farm for farming purposes,       2. File last years taxes □ Use in foreign trade (reciprocal benefits required for foreign registered airlines),       3. File last years taxes □ Use in certain helicopter and fixed-wing air ambulance uses,       4. File last years taxes □ The exclusive use of a qualified blood collector organization,       5. File last years taxes □ The exclusive use of a nonprofit educational organization,       6. File last years taxes □ Use in an aircraft owned by an aircraft museum,       7. File last years taxes □ Use in military aircraft, or       8. File last years taxes □ Use in commercial aviation (other than foreign trade). File last years taxes     B. File last years taxes This waiver applies to the following (complete as applicable):       This is a single purchase waiver:           1. File last years taxes Invoice or delivery ticket number           2. File last years taxes Number of gallons       This is a waiver covering all purchases under a specified account or order number:           1. File last years taxes Effective date           2. File last years taxes Expiration date (period not to exceed 1 year after the effective date)           3. File last years taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File last years taxes       If Buyer uses the kerosene for use in aviation to which this waiver relates for a use other than the use stated above, Buyer will be liable for tax. File last years taxes       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the kerosene for use in aviation used in a nontaxable use. File last years taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the kerosene for use in aviation to which this waiver relates. File last years taxes       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate M   CERTIFICATE FOR STATE USE OR NONPROFIT EDUCATIONAL     ORGANIZATION USE     (To support vendor's claim for a credit or payment under § 6416(a)(4) of the Internal Revenue Code. File last years taxes )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       Buyer will use the gasoline or aviation gasoline to which this certificate relates (check one):     For the exclusive use of a state or local government; or     For the exclusive use of a nonprofit educational organization. File last years taxes       This certificate applies to the following (complete as applicable):     This is a single purchase certificate:       1. File last years taxes Invoice or delivery ticket number       2. File last years taxes Number of gallons     This is a certificate covering all purchases under a specified account or order number:       1. File last years taxes Effective date       2. File last years taxes Expiration date (period not to exceed 1 year after the effective date)       3. File last years taxes Buyer's account number       Buyer will provide a new certificate to the vendor if any information in this certificate changes. File last years taxes       Buyer understands that by signing this certificate, Buyer gives up its right to claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File last years taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the gasoline or aviation gasoline to which this certificate relates. File last years taxes       Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Waiver N   WAIVER FOR USE BY ULTIMATE PURCHASERS OF DIESEL FUEL OR     KEROSENE USED IN INTERCITY BUS TRANSPORTATION     (To support vendor's claim for a credit or payment under § 6427 of the Internal Revenue Code. File last years taxes )                       Name, address, and employer identification number of ultimate vendor       The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under the penalties of perjury:       The diesel fuel or kerosene to which this waiver relates is purchased for use in intercity bus transportation. File last years taxes       This waiver applies to the following (complete as applicable):     This is a single purchase waiver:       1. File last years taxes Invoice or delivery ticket number       2. File last years taxes Number of gallons     This is a waiver covering all purchases under a specified account or order number:       1. File last years taxes Effective date       2. File last years taxes Expiration date (period not to exceed 1 year after the effective date)       3. File last years taxes Buyer's account number       Buyer will provide a new waiver to the vendor if any information in this waiver changes. File last years taxes       If Buyer uses the diesel fuel or kerosene to which this waiver relates for a use other than in intercity bus transportation, Buyer will be liable for tax. File last years taxes       Buyer understands that by signing this waiver, Buyer gives up its right to claim any credit or payment for the diesel fuel or kerosene used in intercity bus transportation. File last years taxes       Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this waiver relates. File last years taxes       Buyer understands that the fraudulent use of this waiver may subject Buyer and all parties making such fraudulent use of this waiver to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate O   CERTIFICATE FOR BIODIESEL     Certificate Identification Number:     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File last years taxes )     The undersigned biodiesel producer (“Producer”) hereby certifies the following under penalties of perjury:   1. File last years taxes             Producer's name, address, and employer identification number (EIN)   2. File last years taxes             Name, address, and EIN of person buying the biodiesel from Producer   3. File last years taxes       Date and location of sale to buyer   4. File last years taxes This certificate applies to gallons of biodiesel. File last years taxes   5. File last years taxes Producer certifies that the biodiesel to which this certificate relates is:       % Agri-biodiesel (derived solely from virgin oils)       % Biodiesel other than agri-biodiesel       This certificate applies to the following sale:       Invoice or delivery ticket number       Total number of gallons of biodiesel sold under that invoice or delivery ticket number (including biodiesel not covered by this certificate)       Total number of certificates issued for that invoice or delivery ticket number   6. File last years taxes             Name, address, and employer identification number of reseller to whom certificate is issued (only in the case of certificates reissued to a reseller after the return of the original certificate)   7. File last years taxes Original Certificate Identification Number (only in the case of certificates reissued to a reseller after return of the original certificate). File last years taxes       Producer is registered as a biodiesel producer with registration number . File last years taxes  Producer's registration has not been suspended or revoked by the Internal Revenue Service. File last years taxes       Producer certifies that the biodiesel to which this certificate relates in monoalkyl esters of long chain fatty acids derived from plant or animal matter that meets the requirements of the American Society of Testing and Materials D6751 and the registration requirements for fuels and fuel additives established by EPA under section 211 of the Clean Air Act (42 U. File last years taxes S. File last years taxes C. File last years taxes 7545). File last years taxes       Producer understands that the fraudulent use of this certificate may subject Producer and all parties making any fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Model Certificate P CERTIFICATE OF STATE USE (To support vendor's claim for credit or payment under section 6427 of the Internal Revenue Code. File last years taxes )               Name, Address, and Employer Identification Number of Vendor     The undersigned buyer (“Buyer”) hereby certifies the following under penalties of perjury:     A. File last years taxes Buyer will use the diesel fuel or kerosene to which this certificate relates for the exclusive use of a state or local government, or the District of Columbia. File last years taxes     B. File last years taxes This certificate applies to the following (complete as applicable):       1. File last years taxes   If this is a single purchase certificate, check here □ and enter:           a. File last years taxes Invoice or delivery ticket number           b. File last years taxes Number of gallons       2. File last years taxes   If this is a certificate covering all purchases under a specified account or order number, check here □  and enter:           a. File last years taxes Effective date           b. File last years taxes Expiration date   (period not to exceed 1 year after effective date)           c. File last years taxes Buyer's account or order number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File last years taxes     ▪ If Buyer uses the diesel fuel or kerosene to which this certificate relates for a purpose other than stated in the certificate, Buyer will be liable for any tax. File last years taxes     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the diesel fuel or kerosene to which this certificate relates. File last years taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate Q CERTIFICATE OF ULTIMATE PURCHASER OF KEROSENE FOR USE IN NONEXEMPT, NONCOMMERCIAL AVIATION (To support vendor's claim for credit or payment under section 6427(l)(4)(C)(ii) of the Internal Revenue Code. File last years taxes )               Name, Address, and Employer Identification Number of Ultimate Vendor     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File last years taxes The kerosene to which this certificate relates is purchased for a nonexempt use in noncommercial aviation. File last years taxes     B. File last years taxes This certificate applies to the following (complete as applicable):       1. File last years taxes   If this is a single purchase certificate, check here □ and enter:           a. File last years taxes Invoice or delivery ticket number           b. File last years taxes Number of gallons       2. File last years taxes   This is a certificate covering all purchases under a specified account or order number:           a. File last years taxes Effective date           b. File last years taxes Expiration date   (period not to exceed 1 year after effective date)           c. File last years taxes Buyer's account number     ▪ Buyer will provide a new certificate to the vendor if any information in this certificate changes. File last years taxes     ▪ If Buyer uses the kerosene to which this certificate relates for a use other than the nontaxable use stated above, Buyer will be liable for tax. File last years taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Certificate R CERTIFICATE OF BUYER OF TAXABLE FUEL FOR USE BY A STATE OR NONPROFIT EDUCATIONAL ORGANIZATION (To support credit card issuer's claim for credit, refund, or payment under section 6416(a)(4)(B) or section 6427(l)(5)(D) of the Internal Revenue Code. File last years taxes )               Name, Address, and Employer Identification Number of Credit Card Issuer. File last years taxes     The undersigned ultimate purchaser (“Buyer”) hereby certifies the following under penalties of perjury:     A. File last years taxes Buyer will use the taxable fuel to which this certificate relates for the exclusive use of a state; or     B. File last years taxes Buyer will use the gasoline to which this certificate relates for the exclusive use of a nonprofit educational organization. File last years taxes     C. File last years taxes This certificate applies to all purchases made with the credit card identified below during the period specified:           a. File last years taxes Effective date of certificate           b. File last years taxes Expiration date of certificate   (period not to exceed 2 years after effective date)           c. File last years taxes Buyer's account number     ▪ Buyer will provide a new certificate to the credit card issuer if any information in this certificate changes. File last years taxes     ▪ Buyer understands that by signing this certificate, Buyer gives up its right to claim a credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File last years taxes     ▪ Buyer acknowledges that it has not and will not claim any credit or payment for the taxable fuel purchased with the credit card to which this certificate relates. File last years taxes     ▪ Buyer understands that the fraudulent use of this certificate may subject Buyer and all parties making such fraudulent use of this certificate to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing           Title of person signing           Name of Buyer           Employer identification number           Address of Buyer           Signature and date signed   Model Statement S   STATEMENT OF BIODIESEL RESELLER     (To support a claim related to biodiesel or a biodiesel mixture under section 6426 of the Internal Revenue Code. File last years taxes )     The undersigned biodiesel producer (“Reseller”) hereby certifies the following under penalties of perjury:   1. File last years taxes                   Reseller's name, address, and employer identification number (EIN)   2. File last years taxes                   Name, address, and EIN of Reseller's buyer   3. File last years taxes       Date and location of sale to buyer   4. File last years taxes Volume of biodiesel sold   5. File last years taxes Certificate Identification Number on the Certificate for Biodiesel       Reseller has bought the biodiesel described in the accompanying Certificate for Biodiesel and Reseller has no reason to believe that any information in the certificate is false. File last years taxes       Reseller has not been notified by the Internal Revenue Service that its right to provide a certificate or statement has been withdrawn. File last years taxes       Reseller understands that the fraudulent use of this statement may subject Reseller and all parties making any fraudulent use of this statement to a fine or imprisonment, or both, together with the costs of prosecution. File last years taxes           Printed or typed name of person signing this certificate           Title of person signing           Signature and date signed   Prev  Up  Next   Home   More Online Publications