Here is the law in I.R.C Sec.36(c)(1)

The term "first-time homebuyer" means any individual if such individual (and if married, such individual's

spouse) had no present ownership interest in a principal residence during the 3-year period ending on the

date of the purchase of the principal residence to which this section applies.

 

 Now there is official definition as to what a principal residence is in the law. I blieve what IRS wants to know is whether you and/or your wife had any ownership interet in a principal residence in the three years prior to your purchase.

Also, in I.R.C. Sec. 36(d)(3)

36(d) EXCEPTIONS. --

No credit under subsection (a) shall be allowed to any taxpayer for any taxable year with respect to the

purchase of a residence if --

...

36(d)(3) the taxpayer is a nonresident alien

...

 

So, whether you are otherwise qualified for the credit depends on your immigration status. One thing not clear though is how to define a "nonresident alien" here. For example, whether a given alien is a resident alien for the purpose of determining dependent on a federal income tax return actually depends on the days he or she resides in U.S. in the last three years. However, for immigration purpose, you are probably treated as a nonresident alien. The law here is unclear and is subject to interpretation. If the IRS decides to interpret it to your disadvantage, you can always go to the tax court to get a ruling. Note, you never go to a small claim court to litigate with a government agency. I believe you will have to retain a tax lawyer.

所有跟帖： 

• 謝謝您的回答。 -july5117- ♀ (224 bytes) () 03/25/2011 postreply 12:51:51

• Don't know. Not sure how tax court works. -CyberCat- ♂ (29 bytes) () 03/25/2011 postreply 14:12:47