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First Time Homebuyer Tax Credit Extended

Purchasers now have until September 30 to complete transactions on contracts signed by April 30.

Late Wednesday June 30th the senate approved the measure just hours ahead of the original June 30th deadline, and only one day after House of Representatives approval of the measure.

On Friday July 2nd President Barack Obama signed off on HR 5623, otherwise known as “The Homebuyer Assistance and Improvement Act of 2010”. This extends of the expiration date for the federal home buyer tax credit from June 30th 2010 an extra 3 months to September 30th 2010.The legislation will create a seamless extension even though the bill was signed into law a few days after the original expiration date.

This bill doesn’t help anyone currently shopping for a home. Buyers must have signed a contract by April 30 to qualify for the tax break, now first-time homebuyers will have until Sept. 30 to close on their purchases and receive an $8,000 tax credit.

Qualified existing homeowners (purchasing a replacement primary residence) also have until Sept. 30 to close on new homes and receive a tax credit of up to $6,500.

As many as 180,000 people with pending contracts breathe a sigh of relief as the tax credit extension rushes through in the final hours. The National Association of Realtors (NAR) lobbied for the extension – citing a large influx of buyers trying to take advantage of the tax credit had overwhelmed mortgage lenders trying to process loans in time, and also to compensate for complicated short sale transactions which can sometimes take months to complete.

$8,000 First-time Home Buyer Tax Credit Summary

A first-time home buyer is someone who has not owned a principal residence during the three-year period prior to the purchase.Qualifying primary residences include: single-family homes, condos, townhomes, and co-opsThe tax credit does not have to be repaid unless the home is sold or ceases to be used as the buyer’s principal residence within three years after the initial purchase.The tax credit is equal to 10 percent of the home’s purchase price up to a maximum of $8,000.The tax credit applies only to homes priced at $800,000 or less.The tax credit now applies to sales occurring on or after January 1, 2009 and on or before April 30, 2010. However, in cases where a binding sales contract is signed by April 30, 2010, a home purchase completed by September 30, 2010 will qualify.For homes purchased on or after January 1, 2009 and on or before November 6, 2009, the income limits are $75,000 for single taxpayers and $150,000 for married couples filing jointly.For homes purchased after November 6, 2009 and on or before April 30, 2010, single taxpayers with incomes up to $125,000 and married couples with incomes up to $225,000 qualify for the full tax credit.

The $6,500 Move-Up / Repeat Home Buyer Tax Credit Summary

To be eligible to claim the tax credit, buyers must have owned and lived in their previous home for five consecutive years out of the last eight years.The tax credit does not have to be repaid unless the home is sold or ceases to be used as the buyer’s principal residence within three years after the initial purchase.Qualifying primary residences include: single-family homes, condos, townhomes, and co-opsThe tax credit is equal to 10 percent of the home’s purchase price up to a maximum of $6,500.The tax credit applies only to homes priced at $800,000 or less.The credit is available for homes purchased after November 6, 2009 and on or before April 30, 2010. However, in cases where a binding sales contract is signed by April 30, 2010, the home purchase qualifies provided it is completed by September 30, 2010.Single taxpayers with incomes up to $125,000 and married couples with incomes up to $225,000 qualify for the full tax credit.Share this post with your network:

Tags: first time home buyer tax credit, Housing Stimulus, Stimulus Plan, tax credit

This entry was posted on Monday, July 5th, 2010 at 10:15 am and is filed under real estate news. You can follow any responses to this entry through the RSS 2.0 feed. You can leave a response, or trackback from your own site.


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