Tax Credits For 2009 Usa

Question: First time home buyer Tax Credit – USA?
I signed a contract for building a new home on December 6 2009 and put 6.5% down on the purchase price at the time of contract, and the construction is due before June 30. I wanted to know if I can apply for the tax credit beginning 2010 (January) even before closing the on the house?
Answer: Yes, you qualify for the new home buyers credit. Even though the house doesn’t exist yet, it will still be completed during the guidelines. Consult your accountant for further details on how to claim the credit on your 2011 tax returns. The only stipulation is that you can’t claim it until the house is occupied!
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Home Buyers Eligible For Tax Credits