Recapturing (Paying Back) the First-Time Homebuyer Credit(p112)

If you claimed the first-time homebuyer credit in 2008, and you sold the home or the home stopped being your main home in 2010, you generally must repay the credit. You repay the credit by including it as additional tax on the return for the year your home stops being your main home. For details, see chapter 37.

If you claimed the 2009 or 2010 first-time homebuyer credit when you purchased your home, the credit is not required to be repaid unless your home ceases to be your main home within 36 months of the date of purchase. See the Instructions for Form 5405 for details on the exceptions that apply.