11.   Then the taxpayers must file a conventional return.

12.   To get the higher exemption, the house must be sold during a year when the taxpayer can file a joint return with a spouse.

13.   Each qualifying taxpayer can file and federal and a state form for free, she said.

14.   In fact, a taxpayer should always file the return as soon as possible to avoid penalties, although interest will be charged on the amount due.

15.   Let our BIR assign a number to all income tax returns filed by taxpayers and raffle them off.