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**For first-time buyers (defined as US citizens who have not owned a principal residence for the preceding three years), the tax credit equals ten percent of the purchase price up to a maximum of $8,000. The $6,500 credit is available to current homeowners who have owned the same principal residence for any 5-consecutive year period during the 8-year period ending on the date of the settlement. For married tax payers, both individuals must meet the requirements. The credit is based on the home buyer's modified adjusted gross income (MAGI). For individuals, the full tax credit is available for MAGI below $125,000 and phased out from $125,000 to $145,000. For a married couple filing jointly, the full tax credit is available for MAGI below $225,000 and phased out from $225,000 to $245,000. The tax credit is applied against the home buyer's tax bill or refunded in cash if the credit exceeds the home buyer's tax liability. Credit is subject to recapture if you sell your home or use your home other than as your principal residence at any point within the 36-month period following the closing of your home. For more information, visit www.federalhousingtaxcredit.com Additional terms and conditions apply. The foregoing is for informational purposes only and does not constitute tax advice. Please consult your tax advisor to determine if you qualify for the tax credit. Service personnel should inquire about special considerations that apply.