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The 2009 American Recovery and Reinvestment Act was extended to give qualifying tax payers who purchase a home before April 30, 2010 up to $8000.

If you are a first time home buyer of a principal residence in the last three years, you may qualify for the $8000 credit. If you are a repeat buyer, you may qualify for the $6500 credit. 

There are income limitations based on your gross income earned.

It is a refundable tax credit, meaning you can get money back when filing your 2009 or 2010 tax return, by using IRS form 5405.

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