First time home buyer credit

[J R Sandoval EA]

Married client sold house in 2008; house belonged to him and his daughter from a previous marriage. His current wife was not in the title. Based on the Q & A scenarios from the IRS web site, they do not qualify for the first time home buyer credit if they purchase a house this year. However, his realtor keeps telling him that his current wife qualifes for the credit because she has not owned a house in the last three years. Am I missing something in my interpretation of this scenario?

Thanks for your help.

[TAXBILLY]

S4 is pretty clear. The realtor needs to get a copy of this but more importantly he/she should not be giving out erroneous tax advice just to make a sale.

http://www.irs.gov/newsroom/article/0,,id=206294,00.html

taxbilly