Here is a link to the IRS First-Time Homebuyer Credit Form 5405.
From the IRS Form 5405 ...
Who Can Claim the Credit:
In general, you can claim the credit if you are a first-time homebuyer.
You are considered a first-time homebuyer if:
You purchased your main home located in the United States after April 8, 2008, and before December 1, 2009.
You (and your spouse if married) did not own any other main home during the 3-year period ending on the date of purchase.
If you constructed your main home, you are treated as having purchased it on the date you first occupied it.
Main home: Your main home is the one you live in most of the time. It can be a house, houseboat, housetrailer, cooperative apartment, condominium, or other type of residence.
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