About Publication 523, Selling Your Home

 

This publication explains the tax rules that apply when you sell (or otherwise give up ownership of) a home.

Current revision

Recent developments

None at this time.

Other items you may find useful

Related items

About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
About Form 1040, U.S. Individual Income Tax Return
About Schedule A (Form 1040), Itemized Deductions
About Schedule B (Form 1040), Interest and Ordinary Dividends
About Schedule D (Form 1040), Capital Gains and Losses
About Form 1099-S, Proceeds from Real Estate Transactions
About Form 4797, Sales of Business Property
About Form 5405, Repayment of the First-Time Homebuyer Credit
About Form 6252, Installment Sale Income
About Form 8822, Change of Address
About Form 8828, Recapture of Federal Mortgage Subsidy
About Form 8949, Sales and other Dispositions of Capital Assets
About Form W-2, Wage and Tax Statement
About Form W-7, Application for IRS Individual Taxpayer Identification Number
Page Last Reviewed or Updated: 23-Jan-2025