If you purchased the home after 2008, you generally must repay the credit if, during the 36-month period beginning on the purchase date and after the year for which you claim the credit, you dispose of the home or it ceases to be your main home. This includes situations where you sell the home,********** you convert the entire home to business or rental property,********** the home is destroyed, condemned, or disposed of under threat of condemnation, or the lender forecloses on the mortgage.
1. you convert the entire home to business or rental property에 해당하면 form 5405dml line 13d에 체크하고 크레딧을 반납하여야 합니다.
그러나 line 13d의 instruction은
Do not check this box or file this form if you converted only a part of the home to rental or business use and you continue to use the other part as your main home.~~~
2. $8,000의 돈을 지키기 위하여 IRS에 현재의 상황에 대하여 편지를 쓰세요. 현재의 주택은 본인의 유일한 주거주지라는 것을 알려주세요