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Last day to file taxes 2013 Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Last day to file taxes 2013 Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Last day to file taxes 2013 Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Last day to file taxes 2013 Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Last day to file taxes 2013 It is intended only as a guide. Last day to file taxes 2013 Look in this publication for more complete information. Last day to file taxes 2013   Appendix A. Last day to file taxes 2013 Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Last day to file taxes 2013 Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Last day to file taxes 2013 Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Last day to file taxes 2013 Sean enrolled as a full-time graduate student in August 2013 at California State College. Last day to file taxes 2013 He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Last day to file taxes 2013 His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Last day to file taxes 2013 Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Last day to file taxes 2013 In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Last day to file taxes 2013 California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Last day to file taxes 2013 California State College reports amounts billed in 2013 instead of amounts paid during 2013. Last day to file taxes 2013 In completing Form 8863, the Joneses use the amounts they paid. Last day to file taxes 2013 Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Last day to file taxes 2013 Dave and Valerie figure their education credits by completing Form 8863. Last day to file taxes 2013 They begin Form 8863 on page 2 before completing Part I on page 1. Last day to file taxes 2013 Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Last day to file taxes 2013 The Joneses decide to complete Part III for Carey first, as shown later. Last day to file taxes 2013 They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Last day to file taxes 2013 The Joneses complete a separate Part III for their son Sean. Last day to file taxes 2013 They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Last day to file taxes 2013 They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Last day to file taxes 2013 Once they have completed Part III for each student, they figure their credits. Last day to file taxes 2013 The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Last day to file taxes 2013 They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Last day to file taxes 2013 The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Last day to file taxes 2013 They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Last day to file taxes 2013 They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Last day to file taxes 2013 The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Last day to file taxes 2013 The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Last day to file taxes 2013 They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Last day to file taxes 2013 This image is too large to be displayed in the current screen. Last day to file taxes 2013 Please click the link to view the image. Last day to file taxes 2013 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Last day to file taxes 2013 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Last day to file taxes 2013 Less adjustments:     a. Last day to file taxes 2013 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Last day to file taxes 2013 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Last day to file taxes 2013 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Last day to file taxes 2013 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Last day to file taxes 2013 Adjusted qualified education expenses. Last day to file taxes 2013 Subtract line 3 from line 1. Last day to file taxes 2013 If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Last day to file taxes 2013 Please click the link to view the image. Last day to file taxes 2013 Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Last day to file taxes 2013 Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Last day to file taxes 2013 Less adjustments:     a. Last day to file taxes 2013 Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Last day to file taxes 2013 Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Last day to file taxes 2013 Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Last day to file taxes 2013 Total adjustments (add lines 2a, 2b, and 2c) 0 4. Last day to file taxes 2013 Adjusted qualified education expenses. Last day to file taxes 2013 Subtract line 3 from line 1. Last day to file taxes 2013 If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Last day to file taxes 2013 Enter the amount from Form 8863, line 18 1. Last day to file taxes 2013 1,190 2. Last day to file taxes 2013 Enter the amount from Form 8863, line 9 2. Last day to file taxes 2013 1,500 3. Last day to file taxes 2013 Add lines 1 and 2 3. Last day to file taxes 2013 2,690 4. Last day to file taxes 2013 Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Last day to file taxes 2013 1,000 5. Last day to file taxes 2013 Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Last day to file taxes 2013 0 6. Last day to file taxes 2013 Subtract line 5 from line 4 6. Last day to file taxes 2013 1,000 7. Last day to file taxes 2013   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Last day to file taxes 2013 1,000 This image is too large to be displayed in the current screen. Last day to file taxes 2013 Please click the link to view the image. Last day to file taxes 2013 Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Last day to file taxes 2013 Please click the link to view the image. Last day to file taxes 2013 Carey Jones page 2 This image is too large to be displayed in the current screen. Last day to file taxes 2013 Please click the link to view the image. Last day to file taxes 2013 Filled-in Form 8863 Jones page 2 Appendix B. Last day to file taxes 2013 Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Last day to file taxes 2013 See the text for definitions and details. Last day to file taxes 2013 Do not rely on this chart alone. Last day to file taxes 2013    Caution:You generally cannot claim more than one benefit for the same education expense. Last day to file taxes 2013   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Last day to file taxes 2013    40% of the credit may be refundable (limited to $1,000 per student). Last day to file taxes 2013 Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Last day to file taxes 2013 , that must be paid to the educational institution, etc. Last day to file taxes 2013 , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Last day to file taxes 2013   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Last day to file taxes 2013 Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Last day to file taxes 2013 For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Last day to file taxes 2013 For each term listed below that has more than one definition, the definition for each education benefit is listed. Last day to file taxes 2013 Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Last day to file taxes 2013 If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Last day to file taxes 2013 Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Last day to file taxes 2013 They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Last day to file taxes 2013 For information on a specific benefit, see the appropriate chapter in this publication. Last day to file taxes 2013 Candidate for a degree:   A student who meets either of the following requirements. Last day to file taxes 2013 Attends a primary or secondary school or pursues a degree at a college or university, or Attends 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. Last day to file taxes 2013 Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Last day to file taxes 2013 Eligible educational institution:    American opportunity credit. Last day to file taxes 2013 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Last day to file taxes 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Last day to file taxes 2013 Coverdell education savings account (ESA). Last day to file taxes 2013 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Last day to file taxes 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Last day to file taxes 2013 Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Last day to file taxes 2013 Education savings bond program. Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 IRA, early distributions from. Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Lifetime learning credit. Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Qualified tuition program (QTP). Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Scholarships and fellowships. Last day to file taxes 2013 An institution 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. Last day to file taxes 2013 Student loan, cancellation of. Last day to file taxes 2013 Same as Scholarships and fellowships in this category. Last day to file taxes 2013 Student loan interest deduction. Last day to file taxes 2013 Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Last day to file taxes 2013 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Last day to file taxes 2013 Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Last day to file taxes 2013 Tuition and fees deduction. Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Eligible student:    American opportunity credit. Last day to file taxes 2013 A student who meets all of the following requirements for the tax year for which the credit is being determined. Last day to file taxes 2013 Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Last day to file taxes 2013 Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Last day to file taxes 2013 For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Last day to file taxes 2013 Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Last day to file taxes 2013 Lifetime learning credit. Last day to file taxes 2013 A student who is enrolled in one or more courses at an eligible educational institution. Last day to file taxes 2013 Student loan interest deduction. Last day to file taxes 2013 A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Last day to file taxes 2013 Tuition and fees deduction. Last day to file taxes 2013 A student who is enrolled in one or more courses at an eligible educational institution. Last day to file taxes 2013 Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Last day to file taxes 2013 Modified adjusted gross income (MAGI):    American opportunity credit. Last day to file taxes 2013 Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Last day to file taxes 2013 Coverdell education savings account (ESA). Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Education savings bond program. Last day to file taxes 2013 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Last day to file taxes 2013 Lifetime learning credit. Last day to file taxes 2013 Same as American opportunity credit in this category. Last day to file taxes 2013 Student loan interest deduction. Last day to file taxes 2013 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Last day to file taxes 2013 Tuition and fees deduction. Last day to file taxes 2013 Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Last day to file taxes 2013 Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Last day to file taxes 2013 Qualified education expenses:   See pertinent chapter for specific items. Last day to file taxes 2013    American opportunity credit. Last day to file taxes 2013 Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Last day to file taxes 2013 Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Last day to file taxes 2013 Does not include expenses for room and board. Last day to file taxes 2013 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Last day to file taxes 2013 Coverdell education savings account (ESA). Last day to file taxes 2013 Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Last day to file taxes 2013 Many specialized expenses included for K–12. Last day to file taxes 2013 Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Last day to file taxes 2013 Education savings bond program. Last day to file taxes 2013 Tuition and fees required to enroll at or attend an eligible educational institution. Last day to file taxes 2013 Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Last day to file taxes 2013 Does not include expenses for room and board. Last day to file taxes 2013 Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Last day to file taxes 2013 IRA, early distributions from. Last day to file taxes 2013 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Last day to file taxes 2013 Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Last day to file taxes 2013 Lifetime learning credit. Last day to file taxes 2013 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Last day to file taxes 2013 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Last day to file taxes 2013 Does not include expenses for room and board. Last day to file taxes 2013 Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Last day to file taxes 2013 Qualified tuition program (QTP). Last day to file taxes 2013 Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Last day to file taxes 2013 Includes expenses for special needs services and computer access. Last day to file taxes 2013 Scholarships and fellowships. Last day to file taxes 2013 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. Last day to file taxes 2013 Course-related items must be required of all students in the course of instruction. Last day to file taxes 2013 Student loan interest deduction. Last day to file taxes 2013 Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Last day to file taxes 2013 Tuition and fees deduction. Last day to file taxes 2013 Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Last day to file taxes 2013 Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Last day to file taxes 2013 Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Last day to file taxes 2013 To include as tax on your current year's return an amount allowed as a credit in a prior year. Last day to file taxes 2013 Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Last day to file taxes 2013 Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Last day to file taxes 2013 Prev  Up  Next   Home   More Online Publications
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The Last Day To File Taxes 2013

Last day to file taxes 2013 Publication 523 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Last day to file taxes 2013 Tax questions. Last day to file taxes 2013 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 523, such as legislation enacted after it was published, go to www. Last day to file taxes 2013 irs. Last day to file taxes 2013 gov/pub523. Last day to file taxes 2013 Reminders Change of address. Last day to file taxes 2013  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Last day to file taxes 2013 Mail it to the Internal Revenue Service Center for your old address. Last day to file taxes 2013 (Addresses for the Service Centers are on the back of the form. Last day to file taxes 2013 ) Home sold with undeducted points. Last day to file taxes 2013  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 sale. Last day to file taxes 2013 See Points in Publication 936, Home Mortgage Interest Deduction. Last day to file taxes 2013 Photographs of missing children. Last day to file taxes 2013  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Last day to file taxes 2013 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Last day to file taxes 2013 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Last day to file taxes 2013 Introduction This publication explains the tax rules that apply when you sell your main home. Last day to file taxes 2013 In most cases, your main home is the one in which you live most of the time. Last day to file taxes 2013 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). Last day to file taxes 2013 See Excluding the Gain , later. Last day to file taxes 2013 Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Last day to file taxes 2013 If you have gain that cannot be excluded, you generally must report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. Last day to file taxes 2013 You may also have to complete Form 4797, Sales of Business Property. Last day to file taxes 2013 See Reporting the Sale , later. Last day to file taxes 2013 If you have a loss on the sale, you generally cannot deduct it on your return. Last day to file taxes 2013 However, you may need to report it. Last day to file taxes 2013 See Reporting the Sale , later. Last day to file taxes 2013 The main topics in this publication are: Figuring gain or loss, Basis, Excluding the gain, Ownership and use tests, and Reporting the sale. Last day to file taxes 2013 Other topics include: Business use or rental of home, Deducting taxes in the year of sale, and Recapturing a federal mortgage subsidy. Last day to file taxes 2013 Net Investment Income Tax (NIIT). Last day to file taxes 2013   If any part of the gain on the sale of a home is not excluded under the rules discussed in this publication, it may be subject to the NIIT. Last day to file taxes 2013 For more details, see Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions. Last day to file taxes 2013 Worksheets. Last day to file taxes 2013   Near the end of this publication you will find worksheets you can use to figure your gain (or loss) and your exclusion. Last day to file taxes 2013 Use Worksheet 1 to figure the adjusted basis of the home you sold. Last day to file taxes 2013 Use Worksheet 2 to figure the gain (or loss), the exclusion, and the taxable gain (if any) on the sale. Last day to file taxes 2013 If you do not qualify for the maximum exclusion, use Worksheet 3 to figure your reduced maximum exclusion. Last day to file taxes 2013 Date of sale. Last day to file taxes 2013    If you received a Form 1099-S, Proceeds From Real Estate Transactions, the date of sale should be shown in box 1. Last day to file taxes 2013 If you did not receive this form, the date of sale is the earlier of (a) the date title transferred or (b) the date the economic burdens and benefits of ownership shifted to the buyer. Last day to file taxes 2013 In most cases, these dates are the same. Last day to file taxes 2013 What is not covered in this publication. Last day to file taxes 2013   This publication does not cover the sale of rental property, second homes, or vacation homes. Last day to file taxes 2013 For information on how to report any gain or loss from those sales, see Publication 544, Sales and Other Dispositions of Assets. Last day to file taxes 2013 Comments and suggestions. Last day to file taxes 2013   We welcome your comments about this publication and your suggestions for future editions. Last day to file taxes 2013   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Last day to file taxes 2013 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Last day to file taxes 2013 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Last day to file taxes 2013   You can send your comments from www. Last day to file taxes 2013 irs. Last day to file taxes 2013 gov/formspubs/. Last day to file taxes 2013 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Last day to file taxes 2013   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Last day to file taxes 2013 Ordering forms and publications. Last day to file taxes 2013   Visit www. Last day to file taxes 2013 irs. Last day to file taxes 2013 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Last day to file taxes 2013 Internal Revenue Service 1201 N. Last day to file taxes 2013 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Last day to file taxes 2013   If you have a tax question, check the information available on IRS. Last day to file taxes 2013 gov or call 1-800-829-1040. Last day to file taxes 2013 We cannot answer tax questions sent to either of the above addresses. Last day to file taxes 2013 Useful Items - You may want to see: Publication 527 Residential Rental Property 530 Tax Information for Homeowners 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 551 Basis of Assets 587 Business Use of Your Home 936 Home Mortgage Interest Deduction 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 1040 U. Last day to file taxes 2013 S. Last day to file taxes 2013 Individual Income Tax Return 1040NR U. Last day to file taxes 2013 S. Last day to file taxes 2013 Nonresident Alien Income Tax Return 1040X Amended U. Last day to file taxes 2013 S. Last day to file taxes 2013 Individual Income Tax Return 1099-S Proceeds From Real Estate Transactions 4797 Sales of Business Property 5405 Repayment of the First-Time Homebuyer Credit 8822 Change of Address 8828 Recapture of Federal Mortgage Subsidy 8939 Allocation of Increase in Basis for Property Acquired From a Decedent 8949 Sales and Other Dispositions of Capital Assets W-2 Wage and Tax Statement See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Last day to file taxes 2013 Prev  Up  Next   Home   More Online Publications