Qualified individuals who purchased their home on or after April 9, 2008, but before
May 1, 2010, could claim the first-time homebuyer tax credit or the deemed first-time
homebuyer tax credit.
EXCEPTION: The deadline for purchasing the home was September 30, 2010, if the individual entered
into a binding contract to purchase the home before May 1, 2010, and the individual
closed on the home on or before September 30, 2010.