About Publication 523, Selling Your Home | Internal Revenue Service

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

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About Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment)
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About Schedule A (Form 1040), Itemized Deductions
About Schedule B (Form 1040), Interest and Ordinary Dividends
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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
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About Form 8828, Recapture of Federal Mortgage Subsidy
About Form 8949, Sales and other Dispositions of Capital Assets
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About Form W-7, Application for IRS Individual Taxpayer Identification Number
Page Last Reviewed or Updated: 06-May-2025