2010買房申請了8000credit,2012把房子賣掉了,損失了1萬多,這種情況下還要退還8000 credit嗎?我看了form 5040,好像虧損的情況下不需要退還了,但是不確定,問了幾個CPA都不知道,這種情況應該怎麽辦?多謝啊!!
IRS的條款在這裏,不過我還是不確定是如果我賣虧了超過8000,就不用歸還這個credit了?
Q. If I claim the first-time homebuyer credit for a purchase in 2009 or early 2010 and stop using the property as my principal residence before the 36 month period expires after I purchase, how is the credit repaid and how long would I have to repay it?
A. If, within 36 months of the date of purchase, the property is no longer used as your principal residence, you are required to repay the credit. Repayment of the full amount of the credit is due at the time the income tax return for the year the home ceased to be your principal residence is due. The full amount of the credit is reflected as additional tax on that year's tax return. Form 5405 and its instructions will be revised for tax year 2009 to include information about repayment of the credit.
Q. When do I have to repay the credit? A. You repay the full or part of the credit as an additional tax on your tax return when the home stops being your main home during the 36-month period following the date you purchased your home. You must repay the full credit when: You may have to repay the full or a part of the credit when: