The first-time home buyer tax credit is heating up the lower end of the housing market, but homes of any price can qualify. Here are the requirements:

• The credit is up to 10 percent of a home's purchase price, not to exceed $8,000. That means homes bought for more than $80,000 get the full credit.

• You cannot have owned a home for the past three years.

• The credit phases out for single taxpayers with an adjusted gross income between $75,000 and $95,000. For married couples filing jointly, the credit phases out between $150,000 and $170,000.

• Unlike the 2008 version of the first-home buyer tax credit, this credit does not have to be repaid.

• Even if you owe no tax, you will get the credit as a refund.

• It must be your primary home.

• You can't buy from a relative.

• New or existing homes qualify, as do condos and co-ops.

• To receive the credit, you can amend the 2008 return you filed in early 2009, or wait until you file your 2009 form in a few months.

• Minnesotans may qualify for additional homeowner assistance programs even with the credit. Visit www.hocmn.org for details.

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