Mary has never owned a home and she bought a house as her primary residence in 2009. So she is a first time home buyer. She should be eligible for the First Time Home Buyer Tax Credit if she stays single in 2009. But then later in 2009, she got married. Her husband owns his primary residence so he is not a first time home buyer.
I think both the husband and wife has to quality in order to be eligible for the First Time Home Buyer Tax Credit. Does the marriage nullify the eligibility of Mary for the credit?