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IRS.gov Website
Publication 3
taxmap/pubs/p3-008.htm#en_us_publink100049918

First-Time Homebuyer Credit Repayment(p24)

rule
The first-time homebuyer credit is not available for homes purchased after 2011. In 2011, this credit had already expired for most taxpayers. However, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011.
If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments.
For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions.