Homes, property and real estate

How personal use days limit rental deductions for a vacation home, per IRS Publication 527 (2025), including the 14-day and 10% tests.

Which home real estate taxes you can deduct on Schedule A, how escrow and closing splits work, and the limits in IRS Publication 530 (2025).

Who files Form 8971, the Schedule A basis report for heirs, and the 30-day deadline in the 2025 instructions (IRS).

When a buyer must withhold on a foreign seller's U.S. real estate, the $300,000 and $1 million rules, the 20-day deadline, and Form 8288-A (IRS).

Standard meal and snack rates for family daycare, and the home use rules for daycare space, per IRS Publication 587 (2025).

How to value donated property: fair market value, used clothing and household items, the $500 and $5,000 thresholds, and Form 8283.

Basis is your investment in property for tax purposes. Learn what adds to cost, what lowers adjusted basis, and how gifts and inheritances work.

If you use your home as a home and rent it for fewer than 15 days, you do not include the rent in income. Learn the personal-use test and the rules.

If you get at least one payment after the year of a sale, you may report part of the gain as payments arrive. Learn the basics of Form 6252.

Publication 530 separates repairs from improvements. Learn which costs add to your home's basis, which items lower it, and what records to keep.

Form 1099-S reports the gross proceeds from certain real estate sales. Learn who sends it, what the boxes show, and when you must report the sale.

Form 1098-E shows the student loan interest you paid in a year. Learn who sends it, when, and what to do if you did not get one.

When the government takes your property, the payment is a condemnation award. Learn when the gain is taxable and how replacement property can postpone it.

Travel costs can be deductible only when you are away from your tax home for business. Learn the rest rule, the one-year test, and the 50% meal limit.

Property you inherit usually gets a basis set at its value on the date of death. Learn how that value is found, why it matters, and what records to keep.

If you pay a nanny or house cleaner, you may owe household employment taxes. Learn the 2025 $2,800 test, FUTA rules, and Schedule H.

Gifted property often keeps the donor's basis for gains. Learn the fair market value rule for losses, the gift tax add-on, and the records to request.

Form 8958 splits income and tax between spouses who file separately in a community property state. Learn who files it and how the columns work.

Form 8828 reports the recapture tax if you sell a home with a federal mortgage subsidy within nine years. See who must file and the key lines.

Form 8824 reports a like-kind exchange of business or investment real estate. Learn the 45-day and 180-day rules and why only real property qualifies.

Form 8396 figures the mortgage interest credit for homeowners with a Mortgage Credit Certificate. Learn the $2,000 limit and the Schedule A reduction.

Form 7203 tracks an S corporation shareholder's stock and debt basis. Learn who files it, how basis changes, and where losses are limited.

The 2025 energy efficient home improvement credit covered insulation, windows, doors, heat pumps, and audits. Learn the limits and how Form 5695 works.

Form 4835 reports farm rent paid as crop or livestock shares to a landowner. Learn who uses it, how Line A works, and where totals go.

Form 4797 reports gains and losses when you sell business property. Learn the three parts, depreciation recapture, and where the rest goes.

Form 1099-SA reports withdrawals from an HSA, Archer MSA or MA MSA. Learn the box codes, when a withdrawal is not taxable, and which form reports it.

Got a Form 1099-A? Learn what the boxes mean, when a lender sends it, and how a foreclosure or abandonment can affect your return.

Form 1098-Q reports details of a qualifying longevity annuity contract (QLAC). Learn what each box shows and what to check.

Form 1098-F reports amounts tied to a court order, settlement, or agreement about a violation of law. Learn each box and what to check.

Form 1098-C reports a donated car, boat, or airplane. Learn what each box shows and when you must attach Copy B to your return.

Rent you receive is generally taxable income. Schedule E reports rental income and expenses. Learn what counts and what to keep.

How the mortgage interest deduction works: the $750,000 limit, points, home equity loan rules, Form 1098, Schedule A, and when itemizing helps.

Selling your home at a gain? Learn the Section 121 tests, the $250,000 and $500,000 limits, and when a partial exclusion applies.

Form 8606 tracks after-tax money in your traditional IRA, called basis. File it for nondeductible contributions, some withdrawals, or Roth conversions.

Head of household can mean a bigger standard deduction. Learn the three IRS tests that decide whether you qualify.

Form 1098-T, education credits, and student loan interest for 2026 returns, with a worked example and a checklist to keep your paperwork tidy.

Who qualifies for the home office deduction? Learn the exclusive and regular use test, the $5-per-square-foot simplified method, and a worked example.