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City, County, and State of Residence Form

City, County, and State of Residence Form

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greetings and welcome to this week's edition of smart council for lunch i'm attorney suzanne sayward a partner at the dedham massachusetts law firm of samuel sayword and baylor where we concentrate our practice in the areas of estate planning elder law estate and trust administration and probate today i want to talk about the tax implications of selling your primary residence the sale of a home is something many people will do at least one time during their lifetime when you sell your home you must report that sale on your next year's income tax return you will report capital gain based on the difference between the sale price and your tax basis your tax basis in your home begins with the purchase price and to that is added the capital improvements that you've made to that property during your ownership so say i purchased my home for one hundred thousand dollars in 1990 during the time that i've owned it i've replaced the roof for twenty

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