I'm Moving From A Mobile Home...Will The Tax Extension Apply To Me?
I think it might depend on two questions:
1. Is your mobile home registered with the DMV?
2. Do you pay property taxes on it?

Now the answer would still seem to be two-fold:
1. First time buyer--A buyer would qualify as a first time buyer only if the mobile home was registered with the DMV and therefore not considered as Real Property.
2. Current Home Owners-- A buyer would qualify as a move up buyer for the extension if The mobile home the mobile was not registered with the DMV and property taxes were being paid on it as Real Property.
For more information on the Home Buyers Tax Extension and Expansion go to http://activerain.com/blogsview/1322909/home-buyer-tax-credit-not-only-extended-but-expanded-too-
Keisha Hosea is a local Market Expert and Realtor in Chino Hills, California with Keller Williams Realty, She is the Team Director and CEO of KASI Homes. The KASI Homes Team helps buyers and sellers with conventional sales, short sales and bank owned homes throughout the Inland Empire in cities including, but not limited to, Chino Hills, Chino, Ontario, Pomona, Diamond Bar, Corona and more. She has been a local resident for over 22 years and enjoys volunteering with the City of Chino Hills in her spare time. You may call her direct at (909) 261-6377 for further questions on this information or any other real estate advice.
Keisha Hosea, Realtor
DRE #01489430
KASI Homes--Keller Williams Realty
These rea very good questions. I was told that if you Manufactured home was your primary residence it would count as your first home regardless of whether it was registered with the DMV. I got that answer from a IRS tax ombudsman a few months back.
Maybe the situation has changed.