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Posted

Farmer sells 80 acres to son on contract. 3 years later farmer borrows $80,000 and builds house for son. Farmer sells house on new contract to son. Son occupies as first principal residence before 12/1/09. Does he qualify for first time home buyer credit?

thanks,

Posted

Farmer sells 80 acres to son on contract. 3 years later farmer borrows $80,000 and builds house for son. Farmer sells house on new contract to son. Son occupies as first principal residence before 12/1/09. Does he qualify for first time home buyer credit?

No. Property acquired from a related party does not qualify for the credit.

Posted

What are you really asking? Which qualification do you think he misses? Does the locality tax the house as real estate? Is it somehow movable? Does he have a spouse who owned a home? Why are you asking if he qualifies?

Posted

>>Property acquired from a related party does not qualify for the credit<<

Also, improvements to property one already owns does not qualify.

What a coincidence that the cost was exactly what is needed for the maximum credit! Except, of course, that there wasn't any genuine cost, just leverage. Nah, this one is a tax scam, and not even very clever.

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