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Homebuyer Tax Credit: What You Need To Know

Long-time homeowners and first-time homebuyers may benefit from a new federal tax credit when purchasing a home.

Added to Binder

Do you qualify?

– You qualify for the Extended Homebuyer Tax Credit if:

There’s happy news for current homeowners: If you intend to sell your home and buy another in 2009 or 2010, you may be eligible for a federal tax credit of up to $6,500. The Extended Homebuyer Tax Credit legislation, passed in November 2009, also shares the wealth with first-time homebuyers—up to $8,000.

Are you eligible?

You’re considered a current homeowner under IRS rules if you’ve used the home being sold or vacated as a principal residence for five consecutive years within the last eight. You’re a first-time homebuyer if you or your spouse haven’t owned a home for the three years before your purchase. 

In both cases, keep in mind that the credit amount you’re eligible for begins to decrease for joint filers if your modified adjusted gross income is $225,000 ($125,000 for individuals); it disappears at $245,000 ($145,000 for individuals).

The ultimate amount of your credit depends on the price of the home and your income.

To claim your benefit:

Close on a new principal residence between Nov. 7, 2009, and April 30, 2010. You can settle as late as Sept. 30, 2010, as long as you have a binding contract by April 30.

Don’t spend more than $800,000 on your new home.

When you submit your tax return, attach a copy of the settlement statement you received at closing. Check with the IRS or your tax adviser to confirm what additional documentation may be needed.

Decide whether to:

  • Apply the credit to your 2009 tax return, filed on or before April 15, 2010,
  • File an amended 2009 return; or
  • Apply the credit on your 2010 return, filed on or before April 15, 2011.

First-timers who purchased a home between Jan. 1, 2009, and Nov. 6, 2009, may also be eligible for the $8,000. Keep in mind that the income limits in this case are tighter than for those who purchased after Nov. 6.

Apply the credit to your 2009 taxes

To claim the credit on your 2009 tax return:

  • Complete IRS Form 5405 to determine the amount of your available credit.
  • Apply the credit when you file your 2009 tax return or file an amended return.
  • Attach documentation of purchase to your return or amended return.

Which properties are eligible?

You can apply the credit to primary residences, including single-family homes, condos, townhomes, and co-ops.

Do I need to repay the tax credit?

No, not if you occupy the purchased home for three years or more. However, if the property is sold during this three-year period, the full amount of the credit will be recouped on the sale.

This article provides general information about tax laws and consequences, but is not intended to be relied upon by readers as tax or legal advice applicable to particular transactions or circumstances. Readers should consult a tax professional for such advice, and are reminded that tax laws may vary by jurisdiction.

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(26)

what happens if you are building a new home and paying cash for it?

  • January 02, 2010
  • pwredman

These tax credits seem to be unattainable for me. My spouse and I purchased a new home in January of 2009. Even though we purchased a home in the same way that a first time home buyer would, we do not qualify because we have owned a home before. Now there is a new credit that we will not qualify for either because we have only been in this home for a year. This is a little upsetting. Any suggestions on other credits that we may qualify for?

  • January 02, 2010
  • lameade

We closed on a new house nov. 4 2009, sold our previous house we have lived in for the last 8 years as principal residence. Do we qualify for the $6500 tax credit.

  • January 06, 2010
  • boogie232

My husband and I lived at our previous house in CO for 6 years. We sold our house and moved to OH this summer. We closed on a new house on September 30 and missed the expansion by a little over a month. We are very frustrated and discouraged by this tax credit. We are planning to write a letter to our congressman and we suggest to any of you in the same situation to do the same. Maybe we can somehow get the tax credit WE deserve too!!!

  • January 12, 2010
  • pauladye12

I am in the same situation as a few of you. I purchased a home in Feb 09 and was told I did not qualify for the tax credit because I had sold my previous home 2 1/2 years earlier (missed the 3 year mark by 6 mths) now this new tax credit is in effect for previous homeowners but its only if you purchase your home after nov 1st 09. What do they think the difference is between all of us who purchase jan-sept are to the ones after? I could use the credit just as much as any of those I'm sure. I am a single homeowner with only my income to pay mortgage and repairs to the home.(which needs a new back deck because this one is falling apart) so why are we left out of any tax credit?

  • January 16, 2010
  • mylyra

Im in the same boat as a lot of homeowners, I purchased a home on October 23, 2009, and lived in my previous home for 6 years. So I miss the tax credit by 2 weeks! Come on now lets be real. P. S. Im a Realtor in the state of Kansas, and did not have a clue about the tax credits for non-first time homeowners until it came across the wires on November 7, 2009. I would have pushed my closing to November, but thats not the American Way! Thanks

  • January 19, 2010
  • schuelar

I purchased my home in Jul 2007? Im seeing multiple listings of the housing tax credit? Ive not lived in my home for 3yrs yet.. do I qualify for the 8000.00 credit or not...its so many different wording for this credit...do I have the 2009 tax credit amemded or what....thanks to anyone who can break it down to the 1st grade level...Im not smarter than a 5th grader???

  • January 23, 2010
  • SilverFox66

Question for anyone who can help! Connecticut. June "08" I purchased my 1st home as a first time home buyer. At the time there was a tax credit that was offered of $7,500.00. The catch was that the credit would have to be paid back over a period of years during tax time. A few months later the $8,000 non pay back tax credit was offered to 1st time home buyers. Is there a way that I can Amend my taxes to switch my current credit to the new $8,000 no payback tax credit? Please Help! Thank You

  • January 25, 2010
  • Instructor

Yep, my husband and I are very frustrated. We sold our house of 10 yrs, 9/08, and rent for a little over a year. We purposely purchased a brand new home, because we saw the tax credit ads. Just as we were closing, we discovered that we missed out on the tax credit (due to it ending) and then found out it started again, effective 11/9/09. We closed 9/30/09!! Has anyone heard if this means we fall between the cracks? That is so unfair, if so

  • January 26, 2010
  • whirls50

We bought and closed on a house Sept. 10, 2009 and it needed so much work done we won't move in until the end of Feb. and still don't qualify for any credit. The most upsetting part is since we didn't qualify for the new homebuyer, I checked with everybody I could like of and no one new of this upcoming tax credit. Why can't we use our move in date? We are still in our old home and they consider a new construction from move in date. What is so different from our situation? I have emailed my congresswoman and received no response. Any suggestions or ideas?

  • January 28, 2010
  • clyeager

I have a question? My wife and I got married june 2009, she own's a town home,we need to move into a bigger home. question is can I still be elible for the first time home buy'er tax creidt if it's my name? Thanks,

  • January 31, 2010
  • sonster75

why are there only questions on here doesn't seem to be any point i would find answers to many of these questions helpful

  • February 04, 2010
  • jeepfreak4648

I bought a house in june of 2007 eligible for a tax credit

  • February 07, 2010
  • jimpamm

Hello from HouseLogic! There are many great questions here; clearly this is a popular and timely topic. The editorial team will consider these questions as we plan future content on the subject. In the meantime, we encourage you to talk to a tax professional about your particular transaction or situation. HouseLogic can’t legally provide individualized tax or legal advice. If you don’t already have a tax pro, a great source is the National Association of Tax Professionals at www.natptax.com. You can search for pros there by Zip code. In addition, here are a few more web resources that might offer guidance: The National Association of Homebuilders tax credit info page http://www.federalhousingtaxcredit.com IRS homebuyer tax credit info: http://www.irs.gov/newsroom/article/0,,id=204671,00.html Revised IRS Form 5405: http://www.irs.gov/pub/irs-pdf/f5405.pdf?portlet=3 IRS Form 5405 instructions: http://www.irs.gov/pub/irs-pdf/i5405.pdf?portlet=3

  • February 12, 2010
  • HouseLogic
I Did This!

I need to save money to buy a house for me in by brother to live we me.

  • March 04, 2010
  • brownville (Completed this on March 04, 2010)

is a credit the same thing as getting a refund?

  • March 09, 2010
  • sonicchang

First-timers who purchased a home between Jan. 1, 2009, and Nov. 6, 2009, may also be eligible for the $8,000. Keep in mind that the income limits in this case are tighter than for those who purchased after Nov. 6.

  • March 18, 2010
  • y143128

I thought this was extended

  • March 19, 2010
  • joecobb

Yes it has been extended to April 30th. As long as the purchase is made by then, you can close after that date.

  • March 23, 2010
  • edawly

I signed my loan at the bank on 11/6/09 -- the date the legislatures signed the bill into effect. I am sick everytime I hear anything about the longtime homeowners tax credit. I would have qualified for the full $6500 tax credit. It was my birthday, and the loan officer and real estate agent pushed it through only as a "gift" to me. I wish they had been on the ball and knew this bill was in the works. I wrote my legislatures and asked if there was a possibility the bill could be "back dated" to help other citizens to stimulate the economy. No Way! My senators and representatives said they wouldn't vote for it if it did come to vote because our government is broke. Thanks, guys. One Day! However, I am proud for all of you who do get it. I could have used it to "stimulate the economy" and apply it to siding for my home. As a single homeowner now, it would have come in handy.

  • March 26, 2010
  • DayLate

We bought our home on contract, paid it off in January 2010. Do you have to go through a bank or use a realtor to earn this credit?

  • April 06, 2010
  • shamasi1968

We are under contract and waiting for our new house to be built. I baught a trailer in August of 2006 and just sold it in February 2010. I am trying to find out if I qualify for the first time homebuyers credit since my trailer is not on a permanent foundation? If not the first time home buyer, would we qualify for the $6500 tax credit?

  • April 06, 2010
  • mblakesley

I purchased a house this year and do not qualify for tax credit becouse I bought it from a relative. I did this 100% legit bank loan, title company, broker, contract, hud-1, whole nine yards I have done it the way if you buy from joe blow the house was even on the market and they wont give me the credit please help!!! email: jdubtx79@yahoo.com

  • April 15, 2010
  • jdubtx

jdubtx, I understand your problem. We are in the same position. We closed on our home Sept 10, 2009. The home belonged to my husband's parents who built a new home. We paid full price that it appraised for, went through all the same channels even had my own lawyer, hud-1 everything...still not eligible. This is because too many families abused this right and bought and sold amongst each other maybe, I do not know the reason. Hurts those of us who just want to keep the house in the family. I could understand it if we got it for less than it was worth but not the case...frustrated with the whole thing.

  • April 24, 2010
  • sellersdot

I have a simple question that i can not seem to get a definitive answer to. I purchased my very first home on 4-12-10...which means i would qualify for the 1st time buyer’s tax credit. The problem is that I purchased the home with my partner (co-owners) and he has previously owned a home...he purchased in 9/05 and sold it in 4/10 (43 months)...Is it accurate to assume that I no longer qualify?

  • April 27, 2010
  • TOJO2207

I am building a house myself. me nor my wife have ever owned a home before. how do get a binding contract if i am contracting the work out myself? no one seems to know the answer. The house will be done by june 30th so i would be eligible but i am not in a binding contract. time is running out please help thanks.

  • April 27, 2010
  • stephaniebrantley