Internal Revenue Service United States Department of the Treasury

Instructions for Form 5405 (12/2012)

Repayment of the First-Time Homebuyer Credit

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 12/2012


Table of Contents

  • General Instructions
    • Future Developments
    • What's New
      • Purpose of Form
      • Who Must File
      • Repaying the Credit (for Purchases After 2008)
        • Related persons.
    • Specific Instructions
      • Part I. Disposition or Change in Use of Main Home for Which the Credit Was Claimed
        • Line 3f.
        • Line 3g.
      • Part II. Repayment of the Credit
        • Repaying more than the minimum amount.
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