有关买房子8000退税的问题，求解答

来源: cottontail 于 2012-07-17 14:52:52 [档案] [旧帖] [给我悄悄话] 本文已被阅读：次 (3699 bytes)

2010买房申请了8000credit,2012把房子卖掉了，损失了1万多，这种情况下还要退还8000 credit吗？我看了form 5040，好像亏损的情况下不需要退还了，但是不确定，问了几个CPA都不知道，这种情况应该怎么办？多谢啊！！

IRS的条款在这里，不过我还是不确定是如果我卖亏了超过8000，就不用归还这个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 sold your main home to a related person or entity
Your home is destroyed, condemned or disposed of under threat of condemnation and you do not purchase or rebuild a replacement home within two years.
You converted the entire home to a rental or business property.
You converted the home to a vacation or second home.
You no longer live in the home for the greater number of nights in a year.

You may have to repay the full or a part of the credit when:

You sold your main home to a non-related person or entity. You repay the amount of the credit up to the amount of your capital gain. Note: when calculating gain or loss on your main home if you received the first-time homebuyer credit, you reduce your basis by the amount of the credit. See Publication 551, Basis of Assets, for more information.
You lost your home in a foreclosure.You must repay the credit only up to the amount of gain. (1/6/11)