You Can Not Claim First-Time Hombuyer Credit If.....

1) you are single and earn more than $95k AGI

2) you are married filing joint and earn more than $170k AGI

3) you obtain a KY Housing Corp loan secured by tax-exempt mortgage revenue bonds

4) **you buy from a relative**

5) you bought and sold the home before the end of 2008

6) you acquired the home buy gift or inheritance

7) you are a non-resident alien

8) your home is located outside the U.S.