This publication explains the tax rules that apply when you sell (or otherwise give up ownership of) a home. Current revision Publication 523 (Print version PDF | eBook EPUB) Recent developments Changes to Worksheet 3 in Publication 523 (revisions 2017 through 2023) -- 6-MAY-2025 Other items you may find useful All Publication 523 revisions About Publication 504, Divorced or Separated Individuals About Publication 505, Tax Withholding and Estimated Tax Other current products Related 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
