requires that in order to claim the first time homebuyers credit, the purchaser of the home actually live in that home and use it as his primary residence.
Obviously, the IRS really has no way of knowing whether or not the taxpayer is actually living at that address.
Where the problem may come in is if your son were ever to be audited, as at that time they would require him to substantiate that he actually lived in this home. They would of course look at things such as where he receives his mail, where his drivers license and car are registered, where he is registered to vote, where his bank accounts are and things of that nature. Where I see a potential problem is in the fact that your son would still be working in Connecticut. It would be difficult for him to show how he was using this home as his primary residence when he was working in another location that was over 1,000 miles away.
Again, this may only be an issue in the event of an audit
. But you should be aware of that risk factor if you decide to claim this credit.
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Thank youCustomerand let me know if you have more questions. I am happy to help you with whatever I can.