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IRS.gov Website
Publication 17
taxmap/pub17/p17-087.htm#en_us_publink1000236180

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

rule
taxmap/pub17/p17-087.htm#en_us_publink1000252212

Recapture of 2008 first-time homebuyer credit.(p112)

rule
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.
taxmap/pub17/p17-087.htm#en_us_publink1000252213

Recapture of first-time homebuyer credit for purchases in 2009 or 2010.(p112)

rule
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.