The Home
- The home subject to the credit must be the “main home” (i.e.: principal residence,
where the homeowner spends 50% or more of his or her time.) It can be a condo, single
family detached, co-op, townhouse or something similar.
- The home must be located in the United States.
- Vacation homes and rental properties are not eligible.
- For new construction, the “purchase date” is the date the homebuyer occupies the home.
So the move-in date must be before December 1, 2009.
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