Home Sale Records

[rfk]

Can someone shed light on what items will prove primary residence home sale exclusion? Client is asking what items would be needed to prove living there if an audit occurs where the couple has to prove the 2 of out 5 year rule with documentation. I cannot find any information just yet.

Thanks.

rfk

[S T]

Not anything that I can point to in code regs

However, I would think

utility bill, driver's license, voters registration, "homeowners policy declaration", medical insurance and medical billing to the address, auto insurance policy declaration, auto registration, school records for children

I am sure there would be more, but this is what I can think of

Sandy

[Jiggers]

Other proof

Copy of your tax return.

Copy of bank statement showing address.

[Kram BergGold]

What is the issue?

I have to assume that the taxpayer's have at least two homes and have been using both extensively. I would think the IRS would look at their credit card statements to see where they have been spending their time. If there are 8 months of charges in FL and 4 months in MD and the house they want to claim the exclusion on is in MD you could have a problem.