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File 1040ez Form

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File 1040ez Form

File 1040ez form 3. File 1040ez form   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. File 1040ez form Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. File 1040ez form An exclusion from gross income is generally income you receive that is not included in your U. File 1040ez form S. File 1040ez form income and is not subject to U. File 1040ez form S. File 1040ez form tax. File 1040ez form This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. File 1040ez form Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. File 1040ez form Useful Items - You may want to see: Publication 54 Tax Guide for U. File 1040ez form S. File 1040ez form Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. File 1040ez form Resident Aliens Resident aliens may be able to exclude the following items from their gross income. File 1040ez form Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. File 1040ez form The exclusion is $97,600 in 2013. File 1040ez form In addition, you may be able to exclude or deduct certain foreign housing amounts. File 1040ez form You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. File 1040ez form For more information, see Publication 54. File 1040ez form Foreign country. File 1040ez form    A foreign country is any territory under the sovereignty of a government other than that of the United States. File 1040ez form   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. File 1040ez form It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. File 1040ez form   The term “foreign country” does not include U. File 1040ez form S. File 1040ez form possessions or territories. File 1040ez form It does not include the Antarctic region. File 1040ez form Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. File 1040ez form Interest Income Interest income that is not connected with a U. File 1040ez form S. File 1040ez form trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. File 1040ez form State and local government obligations. File 1040ez form   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. File 1040ez form S. File 1040ez form possession, generally is not included in income. File 1040ez form However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. File 1040ez form Portfolio interest. File 1040ez form   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. File 1040ez form To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. File 1040ez form Note. File 1040ez form For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. File 1040ez form Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. File 1040ez form Obligations in registered form. File 1040ez form   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. File 1040ez form   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. File 1040ez form   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. File 1040ez form For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. File 1040ez form Obligations not in registered form. File 1040ez form    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. File 1040ez form A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. File 1040ez form   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. File 1040ez form In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. File 1040ez form Interest that does not qualify as portfolio interest. File 1040ez form   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. File 1040ez form You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. File 1040ez form Contingent interest. File 1040ez form   Portfolio interest does not include contingent interest. File 1040ez form Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. File 1040ez form For exceptions, see Internal Revenue Code section 871(h)(4)(C). File 1040ez form Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. File 1040ez form Related persons. File 1040ez form   Related persons include the following. File 1040ez form Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File 1040ez form ), and lineal descendants (children, grandchildren, etc. File 1040ez form ). File 1040ez form Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. File 1040ez form Certain corporations, partnerships, and other entities. File 1040ez form For details, see Nondeductible Loss in chapter 2 of Publication 544. File 1040ez form Exception for existing debt. File 1040ez form   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. File 1040ez form Dividend Income The following dividend income is exempt from the 30% tax. File 1040ez form Certain dividends paid by foreign corporations. File 1040ez form   There is no 30% tax on U. File 1040ez form S. File 1040ez form source dividends you receive from a foreign corporation. File 1040ez form See Second exception under Dividends in chapter 2 for how to figure the amount of U. File 1040ez form S. File 1040ez form source dividends. File 1040ez form Certain interest-related dividends. File 1040ez form   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. File 1040ez form The mutual fund will designate in writing which dividends are interest-related dividends. File 1040ez form Certain short-term capital gain dividends. File 1040ez form   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. File 1040ez form The mutual fund will designate in writing which dividends are short-term capital gain dividends. File 1040ez form This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. File 1040ez form Services Performed for Foreign Employer If you were paid by a foreign employer, your U. File 1040ez form S. File 1040ez form source income may be exempt from U. File 1040ez form S. File 1040ez form tax, but only if you meet one of the situations discussed next. File 1040ez form Employees of foreign persons, organizations, or offices. File 1040ez form   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. File 1040ez form S. File 1040ez form sources and is tax exempt if you meet all three of the following conditions. File 1040ez form You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. File 1040ez form S. File 1040ez form corporation, a U. File 1040ez form S. File 1040ez form partnership, or a U. File 1040ez form S. File 1040ez form citizen or resident. File 1040ez form You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. File 1040ez form Your pay for these services is not more than $3,000. File 1040ez form If you do not meet all three conditions, your income from personal services performed in the United States is U. File 1040ez form S. File 1040ez form source income and is taxed according to the rules in chapter 4. File 1040ez form   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. File 1040ez form To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. File 1040ez form If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. File 1040ez form   A day means a calendar day during any part of which you are physically present in the United States. File 1040ez form Example 1. File 1040ez form During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. File 1040ez form S. File 1040ez form partnership. File 1040ez form Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. File 1040ez form That office paid him a total gross salary of $2,800 for those services. File 1040ez form During 2013, he was not engaged in a trade or business in the United States. File 1040ez form The salary is not considered U. File 1040ez form S. File 1040ez form source income and is exempt from U. File 1040ez form S. File 1040ez form tax. File 1040ez form Example 2. File 1040ez form The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. File 1040ez form He received $2,875 in 2013, and $1,625 in 2014. File 1040ez form During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. File 1040ez form Henry's salary is U. File 1040ez form S. File 1040ez form source income and is taxed under the rules in chapter 4. File 1040ez form Crew members. File 1040ez form   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. File 1040ez form S. File 1040ez form possession is not U. File 1040ez form S. File 1040ez form source income and is exempt from U. File 1040ez form S. File 1040ez form tax. File 1040ez form This exemption does not apply to compensation for services performed on foreign aircraft. File 1040ez form Students and exchange visitors. File 1040ez form   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. File 1040ez form   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. File 1040ez form It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. File 1040ez form   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. File 1040ez form Foreign employer. File 1040ez form   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. File 1040ez form S. File 1040ez form possession by a U. File 1040ez form S. File 1040ez form corporation, a U. File 1040ez form S. File 1040ez form partnership, or an individual who is a U. File 1040ez form S. File 1040ez form citizen or resident. File 1040ez form   The term “foreign employer” does not include a foreign government. File 1040ez form Pay from a foreign government that is exempt from U. File 1040ez form S. File 1040ez form income tax is discussed in chapter 10. File 1040ez form Income from certain annuities. File 1040ez form   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. File 1040ez form S. File 1040ez form income tax if you meet both of the following conditions. File 1040ez form You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . File 1040ez form At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. File 1040ez form S. File 1040ez form citizens or residents. File 1040ez form   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. File 1040ez form S. File 1040ez form citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. File 1040ez form   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. File 1040ez form Income affected by treaties. File 1040ez form   Income of any kind that is exempt from U. File 1040ez form S. File 1040ez form tax under a treaty to which the United States is a party is excluded from your gross income. File 1040ez form Income on which the tax is only limited by treaty, however, is included in gross income. File 1040ez form See chapter 9. File 1040ez form Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. File 1040ez form Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. File 1040ez form If you are married and file a joint return, you may be able to exclude up to $500,000. File 1040ez form For information on the requirements for this exclusion, see Publication 523. File 1040ez form This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. File 1040ez form Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. File 1040ez form The rules discussed here apply to both resident and nonresident aliens. File 1040ez form If a nonresident alien receives a grant that is not from U. File 1040ez form S. File 1040ez form sources, it is not subject to U. File 1040ez form S. File 1040ez form tax. File 1040ez form See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. File 1040ez form S. File 1040ez form sources. File 1040ez form A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. File 1040ez form Candidate for a degree. File 1040ez form   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File 1040ez form Eligible educational institution. File 1040ez form   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 1040ez form Qualified education expenses. File 1040ez form   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 1040ez form These items must be required of all students in your course of instruction. File 1040ez form However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. File 1040ez form Expenses that do not qualify. File 1040ez form   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 1040ez form This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. File 1040ez form Scholarship or fellowship amounts used to pay these costs are taxable. File 1040ez form Amounts used to pay expenses that do not qualify. File 1040ez form   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. File 1040ez form Payment for services. File 1040ez form   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. File 1040ez form This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. File 1040ez form Example. File 1040ez form On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. File 1040ez form As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. File 1040ez form Of the $2,500 scholarship, $1,000 represents payment for her services. File 1040ez form Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. File 1040ez form Prev  Up  Next   Home   More Online Publications Skip to content
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Recalls API Server

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The File 1040ez Form

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