How the 'first-time home buyer' tax credit works

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Have you been wondering how the $8,000 tax credit for first-time homebuyers will benefit our community?

First of all, don't let that "first-time" throw you off. If you have not owned a home in the past three years, you will be able to take advantage of this credit.

The law defines "first-time home buyer" as a buyer who has not owned a principal residence during the three-year period prior to the purchase, and all U.S. citizens who file taxes are eligible to participate.

This time, it is a true tax credit. It does not have to be repaid. You should be aware, though, that if you sell the home within three years after the purchase, you will have to repay.

If you buy a home between Jan. 1 and Dec. 1 this year and close escrow during these dates, you will qualify. If your modified adjusted gross income as a single person or head of household is less than $75,000, or $150,000 as a married couple filing jointly, you qualify.

You may choose to take the credit for either your 2008 or 2009 tax return, and the credit can be used to offset any amount you owe the IRS as well. If you owe less than $8,000, the government will send you a check for the difference.

So, if you are thinking of buying a new or existing home, condo or townhouse in our area, as long as it is your primary residence and you meet the simple requirements, you are guaranteed an $8,000 tax credit.

The availability and affordability of homes has reached an all-time high in our area. Reports provided by CalNeva Realty show that there are more than 300 homes for sale in the Carson City area with a median price of $244,000.

Real estate agent Mitch Argon points out, "This is a 180-degree turn from the status of the real estate market during the 2002 to 2005 period."

The Builders Association of Western Nevada (BAWN) is dedicated to helping our community benefit from the government's efforts to turn housing around in the national economy by stimulating growth in our local economy. There is much more that can be done, and the $8,000 tax credit is a great way to start.

BAWN can recommend trusted home builders, mortgage lenders and accountants that are part of our 30-year-old association, or you may search our membership database at www.bawn.org.

- Rick DeMar is executive director of the Builders Association of Western Nevada.

For consumers needing more information on the tax credit, go to www.federalhousingtaxcredit.com, a Web site provided by the National Association of Home Builders (NAHB)