8 First Time Homebuyer Tax Credit Details

by Jeffrey Douglass on February 17, 2009

in Breaking News, First Time Buyer, Mortgage

aussignWhile it is a bit disappointing that we did not get the $15,000 tax credit that the National Association of Realtors and others were asking for, the $8,000 First Time Homebuyer Credit is an improvement over the $7,500 tax credit that was in effect.  The old tax credit had a repayment starting in 2015, while this one does not if you hold the home for three years.

So here are some details of the modified tax credit.  

The maximum credit amount has been increased to $8,000 or a lesser amount based on 10% purchase price.  So for everyone in San Diego that is going to pay over $80,000 for a home, you will be getting the maximum tax credit.  Thats pretty much everyone!

Eligible property would include any single family residence, which also includes condos, townhomes and attached units, that will be used as a principle residence.  That means that you will have to be living in the property – not a second home or investment property.

Income limit.  The full $8,000 is available for individuals with adjusted gross income of no more than $75,000 ($150,000 on joint return).  Phases out above those caps ($95,000 and $170,000).

First Time Buyer: A purchaser (and purchaser’s spouse) may not have owned a previous principle residence in 3 years previous to purchase.

Repayment: No repayment for purchases on or after January 1, 2009 and before December 1, 2009.

Recapture: If the home is sold within three years of purchase, entire amount of credit is recaptured on sale.  This applies only to homes purchased in 2009.

Termination Date: December 1, 2009.

Effective Date:  All revisions are effective as of January 1, 2009.

Consult your favorite tax attorney for specific information.

The National Association of Realtors has produced a comparison chart of the modifications.