I hope Thanksgiving with your family and/or friends was enjoyable. Mine was quite enjoyable and exciting; filled with joy and laughter as three other families joined our family for the celebration. In addition to sharing with others ‘what we are thankful for’, we discussed the pros and cons of the Facebook and social media revolution. It ended up being a debate between the ‘digital natives’, advocates of such technological advancement against the ‘digital immigrants’, the traditional-minded folks who have shied away from the tools because of their invasion to one’s privacy. LOL.

I shared with them that most Advocates recognize privacy concerns but since ‘the genie is out of the bottle’, we have to maximize the positives of social media with due dilligence.  Are you a Digital Native (uses digital camera as if it’s a machine gun and takes hundreds of shots at a time.) or a Digital Inmmigrant (uses a digital cameral as if it is a 35mm camera that requires film processing and development)? What are your thoughts?

First Time Homebuyer Tax Credit Extended Into 2010….Plus A New Tax Credit for Certain Existing Home Owners!It’s official. President Obama has signed a bill that extends the tax credit for first-time homebuyers (FTHBs) into the first half of 2010. This program had been scheduled to expire on November 30, 2009. In addition to extending the tax credit of up to $8,000 through June 30, 2010, the extension measure also opens up opportunities for others who are not buying a home for the first time.

So Who Gets What?

The program that has existed for FTHBs remains intact with the one exception that more people are now eligible based on an increase in the amount of income someone may now earn. Additionally, the program now gives those who already own a residence some additional reasons to move to a new home. This incentive comes in the form of a tax credit of up to $6,500 for qualified purchasers who have owned and occupied a primary residence for a period of five consecutive years during the last eight years.

Deadlines
In order to qualify for the credit, all contracts need to be in effect no later than April 30, 2010 and close no later than June 30, 2010.

Higher Income Caps in Effect:

The amount of income someone can earn and qualify for the full amount of the credit has been increased. Single tax filers who earn up to $125,000 are eligible for the total credit amount. Those who earn more than this cap can receive a partial credit. However, single filers who earn $145,000 and above are ineligible. Joint filers who earn up to $225,000 are eligible for the total credit amount. Those who earn more than this cap can receive a partial credit. However, joint filers who earn $245,000 and above are ineligible.

Maximum Purchase Price
Qualifying buyers may purchase a property with a maximum sales price of $800,000.

First-Time Homebuyer Tax Credit – Frequently Asked Questions
Here are answers to some commonly asked questions about the tax credit.

What is a tax credit?
A tax credit is a direct reduction in tax liability owed by an individual to the Internal Revenue Service (IRS). In the event no taxes are owed, the IRS will issue a check for the amount of the tax credit an individual is owed. Unlike the tax credit that existed in 2008, this credit does not require repayment unless the home, at any time in the first 36 months of ownership, is no longer an individual’s primary residence.

What is the tax credit for first-time homebuyers (FTHBs)?
An eligible homebuyer may request from the IRS a tax credit of up to $8,000 or 10% of the purchase price for a home. If the amount of the home purchased is $75,000, the maximum amount the credit can be is $7,500. If the amount of the home purchased is $100,000, the amount of the credit may not exceed $8,000.

Who is eligible for the FTHB tax credit?
Anyone who has not owned a primary residence in the previous 36 months, prior to closing and the transfer of title, is eligible. This applies both to single taxpayers and married couples. In the case where there is a married couple, if either spouse has owned a primary residence in the last 36 months, neither would qualify. In the case where an individual has owned property that has not been a primary residence, such as a second home or investment property, that individual would be eligible. As mentioned above, the tax credit has been expanded so that existing homeowners who have owned and occupied a primary residence for a period of five consecutive years during the last eight years are now eligible for a tax credit of up to $6,500.

How do I claim the credit?
For those taking advantage of the tax credit in 2009, you may choose to either apply for the credit with your 2009 tax return or you may apply for the credit sooner by filing an amended 2008 tax return with Form 5405 (http://www.irs.gov/pub/irs-pdf/f5405.pdf).

Can you claim the tax credit in advance of purchasing a property?
No. The IRS has recently begun prosecuting people who have claimed credits where a purchase had not taken place.

Can a taxpayer claim a credit if the property is purchased from a seller with seller financing and the seller retains title to the property?
Yes. In situations where the buyer purchases the property, even though the seller retains legal title, the taxpayer may file for the credit. Examples of this would include a land contract, contract for deed, etc. According to the IRS, factors that would demonstrate the ownership of the property would include: 1. the right of possession, 2. the right to obtain legal title upon full payment of the purchase price, 3. the right to construct improvements, 4. the obligation to pay property taxes, 5. the risk of loss, 6. the responsibility to insure the property and 7. the duty to maintain the property.

Are there other restrictions to taking the credit?
Yes. According to the IRS, if any of the following describe your situation, a credit would not be due.

  • You buy your home from a close relative. This includes your spouse, parent, grandparent, child or grandchild.
  • You do not use the home as your principal residence.
  • You sell your home before the end of the year.
  • You are a nonresident alien.
  • You are, or were, eligible to claim the District of Columbia first-time homebuyer credit for any taxable year. (This does not apply for a home purchased in 2009.)
  • Your home financing comes from tax-exempt mortgage revenue bonds. (This does not apply for a home purchased in 2009.)
  • You owned a principal residence at any time during the three years prior to the date of purchase of your new home. For example, if you bought a home on July 1, 2009, you cannot take the credit for that home if you owned, or had an ownership interest in, another principal residence at any time from July 2, 2006, through July 1, 2009.

Can you buy a home from a step-relative and be eligible for the credit?
Yes. Provided the person you are buying a home from is not a direct blood relative, the purchase would be allowed.

Can parent(s) who will not live in the property cosign for a mortgage for their child and the child that is a qualifying FTHB still be eligible for the credit?
Yes.

Can a separated spouse who has not owned a home for four years qualify for the FTHB tax credit if the spouse has owned a property anytime in the last three years?
No. However, the spouse may be eligible for the repeat buyer credit. The best path to take in any situation regarding income taxes is to speak with a professional tax preparer or CPA. If you have any questions that fall outside the situations here, contact me so as to refer you to an accountant to speak with.

I’ve just sold a Townhouse w/ HOA property at 8372 Frostwood Drive in Laurel. Come and visit my site to see other properties in that area. If you are interested in looking for or selling your home, please Contact Me.

I’ve just sold a Resale - single family property at 825 Underwood Street Nw in Washington. Come and visit my site to see other properties in that area. If you are interested in looking for or selling your home, please Contact Me.

I’ve just sold a Resale - single family property at 4512 Burkes Promise Drive in Bowie. Come and visit my site to see other properties in that area. If you are interested in looking for or selling your home, please Contact Me.

 Time is ticking Away!!! (expires December 01, 2009)

 Have you owned a principal residence during the last three years? If not, don’t miss your chance at an $8,000 check from Uncle Sam! 

The tax credit is only for first-time home buyers purchasing any kind of home—new or resale.The credit is available for homes purchased on or after January 1, 2009 and before December 1, 2009.

A “first-time home buyer” is a buyer who has not owned a principal residence during the three-year period prior to the purchase. For married taxpayers, the law tests the homeownership history of both the home buyer and his/her spouse.

The tax credit is refundable so the home buyer credit can be claimed even if the taxpayer has little or no federal income tax liability to offset.

The tax credit does not have to be repaid. However, home buyers must use the residence as a principal residence for at least three years or face recapture of the tax credit amount. Certain exceptions apply.

The tax credit is equal to 10 percent of the home’s purchase price up to a maximum of $8,000.Single taxpayers with incomes up to $75,000 and married couples with incomes up to $150,000 qualify for the full tax credit. The tax credit amount is reduced for buyers with a modified adjusted gross income (MAGI) of more than $75,000 for single taxpayers and $150,000 for married taxpayers filing a joint return. The tax credit amount is reduced to zero for taxpayers with MAGI of more than $95,000 (single) or $170,000 (married) and is reduced proportionally for taxpayers with MAGIs between these amounts.

The law allows taxpayers to choose (”elect”) to treat qualified home purchases in 2009 as if the purchase occurred on December 31, 2008. This means that the 2008 income limit (MAGI) applies and the election accelerates when the credit can be claimed (tax filing for 2008 returns instead of for 2009 returns). A benefit of this election is that a home buyer in 2009 will know their 2008 MAGI with certainty, thereby helping the buyer know whether the income limit will reduce their credit amount.

Prospective home buyers who believe they qualify for the tax credit are permitted to reduce their income tax withholding. Reducing tax withholding (up to the amount of the credit) will enable the buyer to accumulate cash by raising his/her take home pay. This money can then be applied to a downpayment.

Participating in the tax credit program is easy. You claim the tax credit on your federal income tax return. Specifically, home buyers should complete IRS Form 5405 to determine their tax credit amount, and then claim this amount on Line 69 of their 1040 income tax return. No other applications or forms are required, and no pre-approval is necessary. However, you will want to be sure that you qualify for the credit under the income limits and first-time home buyer tests.

          24 FHA Questions Answered for 2009 Homebuyers.

Check out # 3, 22, 23 &24

1. If someone has had a Chapter 7 Bankruptcy, what’s the timeframe needed before they are eligible for an FHA mortgage?

2 years. 1 year is possible on an exception basis only (circumstances beyond their
control…such as death of a spouse…divorce….cancer)

2. Chapter 13 timeframe?

Must be in it for a minimum of 1 year with no late payments. So a borrower currently in a Chapter 13 Bankcruptcy is eligible to buy a home, with Chapter 13 payments in debt ratios and court approval. 

3. If someone has had a foreclosure, what’s the timeframe until they are eligible?

0-3 years. Normal is 3 years. Can be 2 years on an exception basis (circumstances beyond their control…same as above). Can be 0 years if foreclosure/lates were after a divorce was final and the property and debt was awarded to the other spouse. No lates or foreclosures until divorce was final.

4. If someone filed a Chapter 7 Bankcruptcy and included their mortgage in it, what’s the timeframe until they are eligible?

The clock begins on the date the mortgage was satisfied (3 years from then). What that means is that if the bank foreclosed and it took them a year to sell the property (well after the Chapter 7 discharge date), the borrower is not eligible for 3 years from the time the bank sold the property and had the mortgage satisfied.

5. Can you do a cash out refinance to pay off the remaining balance on a Chapter 13 Bankruptcy?

Yes. You can go up to 85% too,  assuming there have been no lates on the Bankruptcy or the mortgage (conforming only, Jumbo cash outs are limited to 85% regardless of the Bankruptcy)

6. If you have an open tax lien and are currently in a payment plan with the IRS, do you have to pay it off at or prior to closing?

No, the IRS can subordinate their lien to the new mortgage and they do
routinely do so (purchase loans more common than refinance)

7. What’s the maximum number of months left on an installment loan that allows you to remove it from the DTI?

10 mos. However, if the payment exceeds $300/mo and will hinder the borrowers ability to make the mortgage payment in the first 10 mos, then it will need to be paid to zero. Underwriter’s discretion.

8. Do you have to pay off collection accounts and charge-off’s prior to closing?

No, FHA does not require it. The loan of course still has to qualify based on credit.

9. When do you need to build alternate non-traditional credit?

When the borrowers do not have 3 open active trade lines for 12 mos in their report.

10. How is alternate non-traditional credit built and evaluated?

Documented 12 months good payment history on rents, utility bills, cell phone, furniture rental, car or renters insurance, etc.

11. How long does a student loan need to be deferred for you to leave it out of the ratio’s?

12 months from the expected closing date.

12. If the middle FICO score is under 620, what are the ways we can try to get it up?

Lenders can run a 2nd Trans Union score, separate model that is Fannie Mae accepted. They can also run a Score Wizard that will show what can be done to get the scores up by allocating money to different creditors. Paying off old collection accounts may actually bring scores down, since they go from old collections, to current paid collections.

13. Can you gross up Child Support income? Military allowances? 

Yes, it will depend on the borrowers tax bracket…either 15% or up to 25%. Same with Military housing allowances and other non taxable military allowances. (they word ‘pay’ usually makes it taxable). Military are generally better off with VA loans.

14. How long must you have been receiving child support (or alimony) to be able to use it as income?

12 mos, and it must be documented that it was received on time (i.e. cancelled checks front and back, last 12 mos bank deposits broken out on statement, county summary sheet). It also needs to continue for a minimum of 3 years (child over 15 may not qualify).

15. On a multi-family purchase, how do you establish the rent to be used for income?

Based on the appraisal. The appraiser will show the current fair market rents and you can use 85% of that. Non occupant co-borrowers income can only be used if LTV<75%. Occupant co-borrowers ok to 96.5% LTV. 3+ unit rental income most cover mortgage PITI payment.

16. On a multi-family refi, what needs to be provided if you are using rental income?

2 years of Schedule E’s from their tax returns.

17. What income documents are required for a self-employed borrower?

2 years of 1040’s and a current YTD P&L. The P&L does not need to be audited unless specifically called for by the underwriter. In cases where there has been a large increase in income over the past year, an audited P&L will likely be called for. Lines 13 and 31 of the schedule C are added up for the past 2 years and divided by 24 months. If income was lower in the past year, the lower of the past 12 months may be used.

18. What is considered alternate documentation when it comes to verifying income?

2 yrs W-2’s and 30 day’s of consecutive pay stubs. The standard way is a Verification of Employment (VOE) and 1 recent pay stub.

19. If someone has recently returned to the work force after an extended absence (possibly even for a number of years….for example: a woman returning to work after having children and decided to stay home and raise them) do they need to wait for 2 years to re-establish an employment history to allow you to use their income?

No. If they are back to work for a minimum of 6 mos and can document, prior to leaving the work force, that they had a complete 2 yr full-time history, the income can be used.

20. If someone is currently renting the home they are looking to purchase, can the seller/landlord give them a down payment credit for the rent they have paid?

Yes and No. The seller/landlord can give a credit but only for payments made in excess of the fair market rent. For example, if the fair market rent for the house is $1000/mo and the purchaser paid $1200/mo, then the $200 that was paid over and above the fair market rent could be used as a credit. Lease option, option credit may be used if documented.

21. Does FHA allow stated income loan programs?

No, all loans are fully documented with tax returns, W-2’s, paystubs, or awards letters. However we have seen “automated approval” ratios to 59%. Self employed borrowers who become W-2′ borrowers in the same field may only need 30 day’s paystubs to qualify. There’s also no limit to the number of non occupant co-signers to used their incomes to help qualify. 

22. Can a buyer use their $8000 federal income tax credit toward their down payment?

This is a new program. We have certain investors who accept tax credit advance payments. Otherwise a borrower may get a gift from a relative and use the tax credit to “pay it back”. Tax credits may be claimed with an amended return for the 2008 tax year and received in 2009. See http://www.irs.gov/taxtopics/tc611.html

23. What is a short refinance?

FHA will finance up to 97% LTV based on today’s appraised value on a current loan (generally no 30+ day lates in the last 12 months) where the existing loan servicer is willing to write down the payoff, sort of like a short sale, except the borrower stays in the home. In this case the borrower gets a new 30 year fixed rate loan at 97% of today’s home value.  

24. What is a concurrent short sale, move up?

Although most loan servicers won’t accept a short refinance loan, they are often willing to accept a short sale to a third party. As long as the borrower is not late on their current loan (generally no 30 + day lates in the past 12 months), and they qualify on their next home loan with 3.5% down, they can short sell their current home and concurrently close on their next home before any late payments or settled accounts are reported on their credit report.

Top 7 Reasons to Buy Your First Home Today

 1. Free Money. The $8,000 tax credit for first time home buyers is valid through December 1, 2009. This is a special tax credit from the government that you don’t have to pay back, as long as you stay in the home for at least 36 months.

2. Affordability. Based on recent property declines and current interest rates, home affordability has not been higher since it was first tracked over 40 years ago. Your grandparents couldn’t have received a better interest rate than you can today.

3. Tax Breaks. The IRS allows you to deduct the interest you pay on your mortgage, your property taxes and, in many cases for those who qualify, some of the costs to buy your home and mortgage insurance. Owning a home is a great way to lower your tax bill.

4. Build Wealth. Unlike paying rent, with each mortgage payment you make, you build equity and you decrease your income tax liability. Owning a home is still the best long-term investment.

5. Appreciation. As home prices have fallen precipitously in today’s tough economy, the basis for realizing appreciation in future years is very strong. Historically, even with other periods of declining value, home prices have exceeded consumer inflation. From 1972 through 2005, home prices increased on average 6.5%, according to the National Association of Realtors®.

6. Stability. Knowing you can establish roots and raise a family in one location, free of the desires or needs of your landlord to sell the property you are living in. This is something no other investment provides. You can’t live in a stock, and you can’t raise your kids in a bond.

7. Independence. Enjoy the freedom to do what you want to your home. After all, it’s yours to do what you wish. And, with any improvements you make, you have the ability to benefit from your investment. Try that with an apartment!

You’ve already filed your 2008 tax returns and maybe you’ve already received your refund. That means it’s too late to obtain the $8,000 tax credit for first-time home buyers enacted by President Obama’s Stimulus Plan, right? Wrong. The great thing about this tax credit is that you can still get the cash this year, even if you’ve already filed your taxes for 2008 – and the money is yours to keep. You don’t ever have to pay it back, as long as you stay in the home for at least 36 months.

There’s a lot of confusion in the media surrounding this tax credit, but it’s actually pretty simple. Qualified first-time home buyers (anyone who hasn’t owned a home in the three years prior to the purchase) can receive a tax credit of 10% of the purchase price up to $8,000. All you have to do is purchase a primary home (that means a home you’ll actually live in, not an investment home) any time between Jan. 1, 2009 and Dec. 1, 2009. If you make a qualified purchase after April 15, or after having already filed your 2008 taxes, you and your tax professional can submit …full story

Got Questions? We’ve Got Answers!

Who do you know that is ready to buy their first home in the Silver Spring area, but nervous about the home-buying process? Not sure where to begin? Lots of questions such as how much money is required for a down payment? What exactly are closing costs? What is an ernest money deposit? Am I qualified for the $8,000 Federal Tax credit?

There is a webinar and seminar coming up this month, where you can ask all your home-buying questions.

Join us from the comfort of your home or office for an informative home buyer’s webinar! (Call-in details will be e-mailed to you upon registration.)

Date: Wednesday, July 08, 2009
Time: 7:00pm – 8:00pm
To register:
E-mail Here or
Call: 888-625-8465 ext.4

If you prefer a face-to-face meeting, join us for this local home buyer’s seminar! (The address will be e-mailed to you upon registration).

Date: Saturday, July 11, 2009
Time: 10 a.m. – 12 noon
To register:
E-mail Here or
Call: 888-625-8465 ext. 3

We hope to have you join us!


P.S. If you would like to receive our exciting and informative monthly online real estate newsletter, click!

1 | 2