It discuss there the repayment triggers for the first time home buyer tax credit.
It really depends on when you bought the house because the program changed from 2008-2010. Those that bought in 2008 have to repay it over a period of 15 years stating with the 2010 tax return.
Now if you bought the home in 2009 or 2010, this tax credit does not have to be paid back as long as you live in the home for 3 years from the date you closed.
Like anything else with the IRS, there are some exceptions. That is why I provided you the link to the IRS website. I'm no expert on tax law.
My take on this ruling; you must live in the house for 36 months or you may trigger a repayment event. But, I also see there are some "exceptions to the general rules" and I could not find out what they are.
Since I do not know what program you are under, I urge you to ask your local tax expert since he/she would be in a better position to help. I hope that this at least provides you some insight.
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