Here are the rules to apply for the Tax Credit.
If you buy a home between January 1, 2009 & December 1, 2009, you can apply for the tax credit of “up to” $ 8000. It is actually 10% of the purchase price or whichever is less.
The tax credit does NOT have to be repaid.
If you are single your income must be below or equal to $ 75,000 per year in salary. If you are a couple filing jointly you can not make over $150,000 per year.
You must purchase a home in the United States.
The home must be your primary residence not a vacation, or investment home.
This tax credit is ONLY for first time buyers.
You are not eligible to claim the credit is you are purchasing from a relative.
You can not have owned a home for 3 years prior to applying for the credit.