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GAO-10-1205R: 

United States Government Accountability Office: 
Washington, DC 20548: 

September 2, 2010: 

The Honorable John Lewis: Chairman:
Subcommittee on Oversight: 
Committee on Ways and Means: 
House of Representatives: 

Subject: Tax Administration: Usage and Selected Analyses of the First- 
Time Homebuyer Credit: 

Mr. Chairman: 

As an important part of the economic stimulus efforts, Congress 
enacted the First-Time Homebuyer Credit (FTHBC) to assist the 
struggling real estate market and encourage taxpayers to purchase 
their first homes.[Footnote 1] Congress enacted different versions of 
the FTHBC--as part of the Housing and Economic Recovery Act of 2008 
(Housing Act); the American Recovery and Reinvestment Act of 2009 
(Recovery Act); and the Worker, Homeownership, and Business Assistance 
Act of 2009 (Assistance Act).[Footnote 2] The dollar amounts that can 
be claimed and rules associated with the credit, including potential 
repayment, vary depending on the version. Joint Committee on Taxation 
estimates suggest that the three FTHBC provisions combined may result 
in total revenue losses to the federal government of about $22 billion 
through 2019.[Footnote 3] 

In response to your request for updated information on the use of the 
FTHBC, our objectives were to identify: 

* the number of FTHBC claims and dollar amounts claimed for each 
credit version by state and: 

* state rankings, using selected statistics, such as the total dollar 
amount of FTHBC claimed in each state. 

To meet our objectives, we obtained FTHBC data from IRS broken out by 
state for each version of the credit.[Footnote 4] We ensured the 
reliability of the data by interviewing IRS officials about how the 
data are tested and how IRS determines that they are reliable. For 
both objectives, we interviewed IRS officials to discuss approaches 
for analyzing the data, discrepancies in the data, and methods for 
reporting the information. 

To rank the states, we first separated claims made using the Housing 
Act (which must be repaid) from claims made using the Recovery and 
Assistance Acts (which generally do not need to be repaid). For all 
rankings, we selected statistics that, based on our judgment, would 
best illustrate use of the FTHBC, recognizing that different analyses 
produce different results. Rankings based on total dollar amount 
claimed and on a per capita basis are commonly used measures, and we 
also show the average amount of FTHBC claimed in each state per claim. 
IRS used FTHBC claims from Individual Master File Transaction History 
as the primary source to compile the data, which represents the entire 
population of those claiming the FTHBC and is not a sample. We 
obtained data from the U.S. Census Bureau's American FactFinder and 
used these data to rank states by total population. We found the data 
we used to be sufficiently reliable for our purposes. 

We conducted our work from August 2010 to September 2010 in accordance 
with all sections of GAO's Quality Assurance Framework that are 
relevant to our objectives. The framework requires that we plan and 
perform the engagement to obtain sufficient and appropriate evidence 
to meet our stated objectives and discuss any limitations in our work. 
We believe that the information and data obtained, and the analysis 
conducted, provide a reasonable basis for any findings and conclusions. 

Background: 

Since the FTBHC's inception in 2008, Congress has passed three 
different versions of the credit to help stimulate the housing market. 

* The Housing Act version provided taxpayers a refundable tax credit, 
meaning it is paid even if there is no tax liability or if the credit 
exceeds any tax due, equal to 10 percent of the purchase price of a 
home, up to a maximum of $7,500. Taxpayers must repay the credit over 
15 years beginning in the 2011 filing season.[Footnote 5] 

* The Recovery Act version provided taxpayers a refundable tax credit 
equal to 10 percent of the purchase price of a home, but increased the 
maximum credit to $8,000 with a waiver of the repayment provision for 
purchases in 2009. However, taxpayers are still required to repay the 
credit if the home is resold or ceases to be the primary residence of 
the taxpayer within 3 years.[Footnote 6] 

* The Assistance Act version extended the time frame in which 
homebuyers could claim the Recovery Act version of the credit from 
November 30, 2009, to April 30, 2010, and included several 
modifications, such as allowing certain long-term homeowners 
purchasing new homes to claim a tax credit up to $6,500. 

Enclosure I provides a more detailed comparison of the differences 
among the three versions of the FTHBC. 

Last year we reported on taxpayers' use of the FTHBC and the Internal 
Revenue Service's (IRS) implementation and compliance challenges and 
ranked states in relative order using the total amount of FTHBC 
taxpayers had claimed from 2008 through 2009.[Footnote 7] 

Results: 

Through July 3, 2010, IRS reported the following[Footnote 8]: 

* About 1 million claimants claimed $7.3 billion in interest-free 
loans through the Housing Act provision (see table 2 in enclosure II). 
These claimants will begin repaying their loan beginning next tax 
filing season, which starts in January 2011. 

* About 2.3 million claimants claimed a total of $16.2 billion using 
both the Recovery Act and Assistance Act provisions. Of these 
claimants: 

- About 1.7 million claimed about $12.1 billion using the Recovery Act 
provision (see table 3 in enclosure II). This represents half of all 
claims, making it the most frequently used version of the FTHBC. 

- Nearly 600,000 claimed about $4.1 billion using the Assistance Act 
provision. Of these, close to 400,000 claimed about $2.9 billion using 
the first-time homebuyer option and nearly 200,000 claimed $1.2 
billion using the long-time homeowner option (see table 4 in enclosure 
II). These numbers in particular are likely to increase because IRS is 
still processing FTHBC returns and this version can be claimed on tax 
returns filed during the 2011 filing season. 

Enclosure II provides more information on the number of FTHBC claims 
and dollar amount claimed in each state.[Footnote 9] 

State rankings vary depending on the statistic used for analysis and 
may change as IRS continues to process FTHBC returns. The three 
statistics we selected--total dollar amount claimed, dollar amount 
claimed per resident, and average dollar amount claimed per FTHBC 
claim--illustrate how the results can vary.[Footnote 10] Thus, as the 
following examples illustrate, care should be taken to select measures 
appropriate for a particular purpose. 

* California, the most populous state in the country, ranked 1st with 
the most FTHBC dollars claimed under the Housing Act provision, as 
well as under the combined provisions of the Recovery and Assistance 
Acts. However, California ranked 32ND and 29TH in the amount of FTHBC 
claimed per resident under the Housing Act provision and under the 
combined provisions of the Recovery and Assistance Acts, respectively. 

* Nevada ranked 1st in the amount of FTHBC claimed per resident under 
the Housing Act provision, as well as under the combined provisions of 
the Recovery and Assistance Acts. However, Nevada ranked 26TH and 24TH 
in the amount of FTHBC dollars claimed under the Housing Act provision 
and under the combined provisions of the Recovery and Assistance Acts, 
respectively. 

* Utah ranked 1st in the average dollar amount of FTHBC claimed per 
claim under the Housing Act provision, as well as under the combined 
provisions of the Recovery and Assistance Acts. However, Utah ranked 
29TH and 30TH in the amount of FTHBC dollars claimed under the Housing 
Act provision and under the combined provisions of the Recovery and 
Assistance Acts, respectively. 

Enclosures III through V provide more information on state rankings 
using these selected analyses. 

We are not making any recommendations, as, at our request, IRS took 
action during our review to segregate data by credit version which 
should provide more accurate information as a basis for more effective 
enforcement. Having FTHBC data in this format is critical for 
effective enforcement, since claimants are subject to different rules 
and requirements depending on the version of the credit. 

We provided a draft of this report to the Commissioner of Internal 
Revenue for his review and comment. In response, the IRS Wage and 
Investment Director, Strategy and Finance, said he generally agreed 
with the information we presented and also provided us with technical 
comments, which we incorporated into the report as appropriate. 

We are sending copies of this report to the Chairmen and Ranking 
Members of other Senate and House committees and subcommittees that 
have appropriation, authorization, and oversight responsibilities for 
IRS. We will also send copies to the Commissioner of Internal Revenue, 
the Secretary of the Treasury, the Chairman of the IRS Oversight 
Board, and the Director of the Office of Management and Budget. The 
report also is available at no charge on the GAO Web site at 
[hyperlink, http://www.gao.gov]. 

If you or your staff have any questions or wish to discuss the 
material in this report further, please contact me at (202) 512-9110 
or at whitej@gao.gov. Contact points for our Offices of Congressional 
Relations and Public Affairs may be found on the last page of this 
report. Major contributors to this report were Joanna Stamatiades, 
Assistant Director; Amy Bowser; James Cook; Tom Gilbert; Mark Kehoe; 
Kirsten Lauber; Patricia MacWilliams; and Jeff Wojcik. 

Sincerely yours, 

Signed by: 

James R. White:
Director, Tax Issues:
Strategic Issues: 

[End of section] 

Enclosure I: Significant Differences among the Three Versions of the 
First-Time Homebuyer Credit: 

Table 1: Major Distinctions among the Housing, Recovery, and 
Assistance Acts First-Time Homebuyer Credit Versions: 

Applicable dates: 
Housing and Economic Recovery Act of 2008; (Housing Act): April 9, 
2008 - July 1, 2009; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): 
January 1, 2009 - November 30, 2009; 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: November 7, 2009 - June 30, 2010 (buy, or enter into a 
binding contract to buy, by April 30, 2010, close by June 30, 2010)[B]. 

First-time homebuyer only? 
Housing and Economic Recovery Act of 2008; (Housing Act): Yes; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): Yes; 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: No (includes long-term owners). 

Maximum amount: 
Housing and Economic Recovery Act of 2008; (Housing Act): $7,500; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): $8,000; 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: $8,000. 

Income phase out[C]: 
Housing and Economic Recovery Act of 2008; (Housing Act): Single: 
$75,000 - $95,000; Joint: $150,000 - $170,000; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): 
Single: $75,000 - $95,000; Joint: $150,000 - $170,000; 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: Single: $125,000 - $145,000; Joint: $225,000 - $245,000. 

Repayable: 
Housing and Economic Recovery Act of 2008; (Housing Act): Yes; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): No 
(unless resold within 3 years at a gain); 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: No (unless resold within 3 years at a gain). 

Documentation of purchase required? 
Housing and Economic Recovery Act of 2008; (Housing Act): No; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): No; 
Yes[D]. 

Maximum purchase price: 
Housing and Economic Recovery Act of 2008; (Housing Act): No; 
American Recovery and Reinvestment Act of 2009; (Recovery Act): No; 
Worker, Homeownership, and Business Assistance Act of 2009 (Assistance 
Act)[A]: $800,000. 

Source: GAO analysis of IRS data. 

[A] Members of the Armed Forces and certain federal employees serving 
outside the U.S. have an additional year to buy a principal residence 
in the U.S. and qualify using the Assistance Act. An eligible taxpayer 
must buy or enter into a binding contract to buy a home by April 30, 
2011, and settle on the purchase by June 30, 2011. 

[B] The Homebuyers Assistance and Improvement Act of 2010 extended the 
closing date for the credit through September 30, 2010. 

[C] Income phase out amounts refer to modified adjusted gross income. 

[D] Under the Assistance Act, claimants must attach a copy of the 
settlement statement to the tax return. 

[End of table] 

[End of Enclosure I] 

Enclosure II: Number of First-Time Homebuyer Credit (FTHBC) Claims and 
Dollar Amount Claimed by State for the Housing Act, Recovery Act, and 
Assistance Act, as of July 3, 2010[Footnote 11] 

Table 2: FTHBC Claims and Dollar Amount Claimed by State through the 
Housing Act, April 1, 2008, through December 31, 2008, as of July 3, 
2010: 

State: Alabama; 
Number of claims: 19,680; 
Dollar amount claimed: $132,994,367. 

State: Alaska; 
Number of claims: 2,717; 
Dollar amount claimed: $18,333,638. 

State: Arizona; 
Number of claims: 28,072; 
Dollar amount claimed: $198,366,268. 

State: Arkansas; 
Number of claims: 10,734; 
Dollar amount claimed: $70,506,217. 

State: California; 
Number of claims: 116,896; 
Dollar amount claimed: $814,238,186. 

State: Colorado; 
Number of claims: 21,147; 
Dollar amount claimed: $147,309,911. 

State: Connecticut; 
Number of claims: 9,957; 
Dollar amount claimed: $67,845,941. 

State: Delaware; 
Number of claims: 2,906; 
Dollar amount claimed: $20,043,339. 

State: District of Columbia; 
Number of claims: 785; 
Dollar amount claimed: $5,009,342. 

State: Florida; 
Number of claims: 64,879; 
Dollar amount claimed: $455,565,365. 

State: Georgia; 
Number of claims: 42,389; 
Dollar amount claimed: $295,826,953. 

State: Hawaii; 
Number of claims: 2,676; 
Dollar amount claimed: $18,356,976. 

State: Idaho; 
Number of claims: 6,078; 
Dollar amount claimed: $43,104,326. 

State: Illinois; 
Number of claims: 39,986; 
Dollar amount claimed: $268,704,730. 

State: Indiana; 
Number of claims: 24,049; 
Dollar amount claimed: $158,773,869. 

State: Iowa; 
Number of claims: 12,441; 
Dollar amount claimed: $81,194,212. 

State: Kansas; 
Number of claims: 10,400; 
Dollar amount claimed: $68,358,137. 

State: Kentucky; 
Number of claims: 14,755; 
Dollar amount claimed: $98,935,503. 

State: Louisiana; 
Number of claims: 18,375; 
Dollar amount claimed: $121,601,002. 

State: Maine; 
Number of claims: 4,134; 
Dollar amount claimed: $27,676,609. 

State: Maryland; 
Number of claims: 18,593; 
Dollar amount claimed: $126,578,147. 

State: Massachusetts; 
Number of claims: 20,465; 
Dollar amount claimed: $137,725,942. 

State: Michigan; 
Number of claims: 39,085; 
Dollar amount claimed: $246,018,554. 

State: Minnesota; 
Number of claims: 21,225; 
Dollar amount claimed: $143,681,041. 

State: Mississippi; 
Number of claims: 12,308; 
Dollar amount claimed: $78,180,183. 

State: Missouri; 
Number of claims: 22,301; 
Dollar amount claimed: $149,602,620. 

State: Montana; 
Number of claims: 3,294; 
Dollar amount claimed: $22,119,106. 

State: Nebraska; 
Number of claims: 7,084; 
Dollar amount claimed: $47,819,096. 

State: Nevada; 
Number of claims: 14,699; 
Dollar amount claimed: $104,042,332. 

State: New Hampshire; 
Number of claims: 4,087; 
Dollar amount claimed: $27,411,633. 

State: New Jersey; 
Number of claims: 24,153; 
Dollar amount claimed: $162,140,876. 

State: New Mexico; 
Number of claims: 5,896; 
Dollar amount claimed: $40,778,086. 

State: New York; 
Number of claims: 41,960; 
Dollar amount claimed: $276,922,301. 

State: North Carolina; 
Number of claims: 35,079; 
Dollar amount claimed: $245,646,182. 

State: North Dakota; 
Number of claims: 1,973; 
Dollar amount claimed: $12,600,197. 

State: Ohio; 
Number of claims: 37,922; 
Dollar amount claimed: $247,544,133. 

State: Oklahoma; 
Number of claims: 14,998; 
Dollar amount claimed: $98,841,133. 

State: Oregon; 
Number of claims: 10,685; 
Dollar amount claimed: $73,368,490. 

State: Pennsylvania; 
Number of claims: 41,257; 
Dollar amount claimed: $274,058,755. 

State: Rhode Island; 
Number of claims: 3,154; 
Dollar amount claimed: $21,984,972. 

State: South Carolina; 
Number of claims: 16,724; 
Dollar amount claimed: $114,767,872. 

State: South Dakota; 
Number of claims: 2,452; 
Dollar amount claimed: $15,855,035. 

State: Tennessee; 
Number of claims: 24,879; 
Dollar amount claimed: $172,348,326. 

State: Texas; 
Number of claims: 98,971; 
Dollar amount claimed: $682,732,614. 

State: Utah; 
Number of claims: 12,898; 
Dollar amount claimed: $93,000,660. 

State: Vermont; 
Number of claims: 1,763; 
Dollar amount claimed: $11,694,948. 

State: Virginia; 
Number of claims: 31,409; 
Dollar amount claimed: $217,720,071. 

State: Washington; 
Number of claims: 20,513; 
Dollar amount claimed: $142,759,715. 

State: West Virginia; 
Number of claims: 4,792; 
Dollar amount claimed: $30,572,209. 

State: Wisconsin; 
Number of claims: 18,844; 
Dollar amount claimed: $127,335,528. 

State: Wyoming; 
Number of claims: 2,179; 
Dollar amount claimed: $14,808,778. 

State: Army Post Office; 
Number of claims: 353; 
Dollar amount claimed: $2,461,683. 

State: Other[A]; 
Number of claims: 99; 
Dollar amount claimed: $609,190. 

Total:
Number of claims: 1,069,150; 
Dollar amount claimed: $7,276,475,299. 

Source: GAO analysis of IRS data. 

[A] "Other" consists of claims from the American Samoa, Guam, Puerto 
Rico, the Virgin Islands, and any claims not associated with a state. 

[End of table] 

Table 3: FTHBC Claims and Dollar Amount Claimed by State through the 
Recovery Act, January 1, 2009, through November 30, 2009, as of July 
3, 2010: 

State: Alabama; 
Number of claims: 28,007; 
Dollar amount claimed: $200,931,726. 

State: Alaska; 
Number of claims: 3,977; 
Dollar amount claimed: $29,493,602. 

State: Arizona; 
Number of claims: 45,310; 
Dollar amount claimed: $338,462,248. 

State: Arkansas; 
Number of claims: 17,603; 
Dollar amount claimed: $123,252,191. 

State: California; 
Number of claims: 192,830; 
Dollar amount claimed: $1,446,914,804. 

State: Colorado; 
Number of claims: 34,594; 
Dollar amount claimed: $259,870,832. 

State: Connecticut; 
Number of claims: 14,337; 
Dollar amount claimed: $106,130,734. 

State: Delaware; 
Number of claims: 4,384; 
Dollar amount claimed: $32,375,439. 

State: District of Columbia; 
Number of claims: 2,760; 
Dollar amount claimed: $20,071,871. 

State: Florida; 
Number of claims: 110,909; 
Dollar amount claimed: $819,095,882. 

State: Georgia; 
Number of claims: 56,610; 
Dollar amount claimed: $413,844,175. 

State: Hawaii; 
Number of claims: 3,937; 
Dollar amount claimed: $29,356,380. 

State: Idaho; 
Number of claims: 11,525; 
Dollar amount claimed: $86,720,375. 

State: Illinois; 
Number of claims: 61,712; 
Dollar amount claimed: $442,025,490. 

State: Indiana; 
Number of claims: 38,704; 
Dollar amount claimed: $268,405,606. 

State: Iowa; 
Number of claims: 21,639; 
Dollar amount claimed: $150,591,074. 

State: Kansas; 
Number of claims: 18,203; 
Dollar amount claimed: $126,987,604. 

State: Kentucky; 
Number of claims: 22,965; 
Dollar amount claimed: $163,918,392. 

State: Louisiana; 
Number of claims: 25,852; 
Dollar amount claimed: $184,336,871. 

State: Maine; 
Number of claims: 6,478; 
Dollar amount claimed: $46,408,956. 

State: Maryland; 
Number of claims: 27,317; 
Dollar amount claimed: $203,252,189. 

State: Massachusetts; 
Number of claims: 28,017; 
Dollar amount claimed: $206,657,448. 

State: Michigan; 
Number of claims: 65,461; 
Dollar amount claimed: $415,536,242. 

State: Minnesota; 
Number of claims: 37,233; 
Dollar amount claimed: $271,792,674. 

State: Mississippi; 
Number of claims: 16,154; 
Dollar amount claimed: $111,689,923. 

State: Missouri; 
Number of claims: 35,497; 
Dollar amount claimed: $252,865,606. 

State: Montana; 
Number of claims: 6,043; 
Dollar amount claimed: $42,924,566. 

State: Nebraska; 
Number of claims: 14,331; 
Dollar amount claimed: $103,143,396. 

State: Nevada; 
Number of claims: 23,560; 
Dollar amount claimed: $177,737,574. 

State: New Hampshire; 
Number of claims: 6,570; 
Dollar amount claimed: $47,631,272. 

State: New Jersey; 
Number of claims: 32,946; 
Dollar amount claimed: $239,736,024. 

State: New Mexico; 
Number of claims: 10,712; 
Dollar amount claimed: $78,162,576. 

State: New York; 
Number of claims: 56,120; 
Dollar amount claimed: $397,838,182. 

State: North Carolina; 
Number of claims: 49,317; 
Dollar amount claimed: $367,895,167. 

State: North Dakota; 
Number of claims: 4,874; 
Dollar amount claimed: $33,918,936. 

State: Ohio; 
Number of claims: 56,881; 
Dollar amount claimed: $394,691,573. 

State: Oklahoma; 
Number of claims: 25,448; 
Dollar amount claimed: $179,338,952. 

State: Oregon; 
Number of claims: 19,531; 
Dollar amount claimed: $145,667,245. 

State: Pennsylvania; 
Number of claims: 60,932; 
Dollar amount claimed: $434,221,831. 

State: Rhode Island; 
Number of claims: 5,068; 
Dollar amount claimed: $37,745,821. 

State: South Carolina; 
Number of claims: 24,399; 
Dollar amount claimed: $178,088,750. 

State: South Dakota; 
Number of claims: 5,492; 
Dollar amount claimed: $38,980,306. 

State: Tennessee; 
Number of claims: 41,609; 
Dollar amount claimed: $307,009,163. 

State: Texas; 
Number of claims: 143,979; 
Dollar amount claimed: $1,054,186,021. 

State: Utah; 
Number of claims: 19,443; 
Dollar amount claimed: $150,469,655. 

State: Vermont; 
Number of claims: 2,619; 
Dollar amount claimed: $18,772,535. 

State: Virginia; 
Number of claims: 45,684; 
Dollar amount claimed: $343,297,469. 

State: Washington; 
Number of claims: 36,638; 
Dollar amount claimed: $276,315,478. 

State: West Virginia; 
Number of claims: 7,370; 
Dollar amount claimed: $49,702,568. 

State: Wisconsin; 
Number of claims: 32,475; 
Dollar amount claimed: $234,057,321. 

State: Wyoming; 
Number of claims: 4,154; 
Dollar amount claimed: $30,522,270. 

State: Army Post Office; 
Number of claims: 762; 
Dollar amount claimed: $5,824,688. 

State: Other[A]; 
Number of claims: 109; 
Dollar amount claimed: $748,978. 

Total: 
Number of claims: 1,669,081; 
Dollar amount claimed: $12,119,616,651. 

Source: GAO analysis of IRS data. 

[A] "Other" consists of claims from the American Samoa, Guam, Puerto 
Rico, the Virgin Islands, and any claims not associated with a state. 

[End of table] 

Table 4: FTHBC Claims and Dollar Amount Claimed by State through the 
Assistance Act, December 1, 2009, through April 30, 2010, as of July 
3, 2010: 

State: Alabama; 
First-time homebuyers: Number of claims: 4,966; 
First-time homebuyers: Dollar amount claimed: $35,985,324; 
Long-time homeowners[A]: Number of claims: 3,205; 
Long-time homeowners[A]: Dollar amount claimed: $19,973,171; 
Total: Number of claims: 8,171; 
Total: Dollar amount claimed: $55,958,495. 

State: Alaska; 
First-time homebuyers: Number of claims: 1,052; 
First-time homebuyers: Dollar amount claimed: $8,063,137; 
Long-time homeowners[A]: Number of claims: 380; 
Long-time homeowners[A]: Dollar amount claimed: $2,399,693; 
Total: Number of claims: 1,432; 
Total: Dollar amount claimed: $10,462,830. 

State: Arizona; 
First-time homebuyers: Number of claims: 11,455; 
First-time homebuyers: Dollar amount claimed: $86,202,510; 
Long-time homeowners[A]: Number of claims: 5,278; 
Long-time homeowners[A]: Dollar amount claimed: $33,028,262; 
Total: Number of claims: 16,733; 
Total: Dollar amount claimed: $119,230,773. 

State: Arkansas; 
First-time homebuyers: Number of claims: 3,231; 
First-time homebuyers: Dollar amount claimed: $22,885,364; 
Long-time homeowners[A]: Number of claims: 2,174; 
Long-time homeowners[A]: Dollar amount claimed: $13,569,248; 
Total: Number of claims: 5,405; 
Total: Dollar amount claimed: $36,454,612. 

State: California; 
First-time homebuyers: Number of claims: 54,172; 
First-time homebuyers: Dollar amount claimed: $414,082,835; 
Long-time homeowners[A]: Number of claims: 14,300; 
Long-time homeowners[A]: Dollar amount claimed: $89,957,405; 
Total: Number of claims: 68,472; 
Total: Dollar amount claimed: $504,040,239. 

State: Colorado; 
First-time homebuyers: Number of claims: 8,151; 
First-time homebuyers: Dollar amount claimed: $61,937,505; 
Long-time homeowners[A]: Number of claims: 4,180; 
Long-time homeowners[A]: Dollar amount claimed: $26,553,044; 
Total: Number of claims: 12,331; 
Total: Dollar amount claimed: $88,490,549. 

State: Connecticut; 
First-time homebuyers: Number of claims: 4,477; 
First-time homebuyers: Dollar amount claimed: $33,651,296; 
Long-time homeowners[A]: Number of claims: 1,716; 
Long-time homeowners[A]: Dollar amount claimed: $10,854,024; 
Total: Number of claims: 6,193; 
Total: Dollar amount claimed: $44,505,320. 

State: Delaware; 
First-time homebuyers: Number of claims: 1,121; 
First-time homebuyers: Dollar amount claimed: $8,429,879; 
Long-time homeowners[A]: Number of claims: 595; 
Long-time homeowners[A]: Dollar amount claimed: $3,725,191; 
Total: Number of claims: 1,716; 
Total: Dollar amount claimed: $12,155,070. 

State: District of Columbia; 
First-time homebuyers: Number of claims: 1,042; 
First-time homebuyers: Dollar amount claimed: $7,967,044; 
Long-time homeowners[A]: Number of claims: 111; 
Long-time homeowners[A]: Dollar amount claimed: $686,273; 
Total: Number of claims: 1,153; 
Total: Dollar amount claimed: $8,653,317. 

State: Florida; 
First-time homebuyers: Number of claims: 25,253; 
First-time homebuyers: Dollar amount claimed: $184,858,609; 
Long-time homeowners[A]: Number of claims: 12,904; 
Long-time homeowners[A]: Dollar amount claimed: $79,804,762; 
Total: Number of claims: 38,157; 
Total: Dollar amount claimed: $264,663,371. 

State: Georgia; 
First-time homebuyers: Number of claims: 12,003; 
First-time homebuyers: Dollar amount claimed: $89,117,694; 
Long-time homeowners[A]: Number of claims: 5,597; 
Long-time homeowners[A]: Dollar amount claimed: $34,980,489; 
Total: Number of claims: 17,600; 
Total: Dollar amount claimed: $124,098,183. 

State: Hawaii; 
First-time homebuyers: Number of claims: 1,520; 
First-time homebuyers: Dollar amount claimed: $11,556,850; 
Long-time homeowners[A]: Number of claims: 370; 
Long-time homeowners[A]: Dollar amount claimed: $2,328,050; 
Total: Number of claims: 1,890; 
Total: Dollar amount claimed: $13,884,900. 

State: Idaho; 
First-time homebuyers: Number of claims: 2,521; 
First-time homebuyers: Dollar amount claimed: $19,196,077; 
Long-time homeowners[A]: Number of claims: 1,337; 
Long-time homeowners[A]: Dollar amount claimed: $8,554,999; 
Total: Number of claims: 3,858; 
Total: Dollar amount claimed: $27,751,076. 

State: Illinois; 
First-time homebuyers: Number of claims: 15,465; 
First-time homebuyers: Dollar amount claimed: $112,923,959; 
Long-time homeowners[A]: Number of claims: 7,382; 
Long-time homeowners[A]: Dollar amount claimed: $46,072,665; 
Total: Number of claims: 22,847; 
Total: Dollar amount claimed: $158,996,624. 

State: Indiana; 
First-time homebuyers: Number of claims: 7,928; 
First-time homebuyers: Dollar amount claimed: $55,643,864; 
Long-time homeowners[A]: Number of claims: 5,126; 
Long-time homeowners[A]: Dollar amount claimed: $31,902,271; 
Total: Number of claims: 13,054; 
Total: Dollar amount claimed: $87,546,136. 

State: Iowa; 
First-time homebuyers: Number of claims: 3,289; 
First-time homebuyers: Dollar amount claimed: $23,362,451; 
Long-time homeowners[A]: Number of claims: 3,003; 
Long-time homeowners[A]: Dollar amount claimed: $18,901,087; 
Total: Number of claims: 6,292; 
Total: Dollar amount claimed: $42,263,538. 

State: Kansas; 
First-time homebuyers: Number of claims: 3,493; 
First-time homebuyers: Dollar amount claimed: $24,784,974; 
Long-time homeowners[A]: Number of claims: 2,400; 
Long-time homeowners[A]: Dollar amount claimed: $15,004,882; 
Total: Number of claims: 5,893; 
Total: Dollar amount claimed: $39,789,856. 

State: Kentucky; 
First-time homebuyers: Number of claims: 4,688; 
First-time homebuyers: Dollar amount claimed: $33,982,342; 
Long-time homeowners[A]: Number of claims: 3,310; 
Long-time homeowners[A]: Dollar amount claimed: $20,628,460; 
Total: Number of claims: 7,998; 
Total: Dollar amount claimed: $54,610,802. 

State: Louisiana; 
First-time homebuyers: Number of claims: 5,070; 
First-time homebuyers: Dollar amount claimed: $37,158,598; 
Long-time homeowners[A]: Number of claims: 2,417; 
Long-time homeowners[A]: Dollar amount claimed: $15,082,783; 
Total: Number of claims: 7,487; 
Total: Dollar amount claimed: $52,241,381. 

State: Maine; 
First-time homebuyers: Number of claims: 1,642; 
First-time homebuyers: Dollar amount claimed: $11,975,777; 
Long-time homeowners[A]: Number of claims: 836; 
Long-time homeowners[A]: Dollar amount claimed: $5,213,811; 
Total: Number of claims: 2,478; 
Total: Dollar amount claimed: $17,189,588. 

State: Maryland; 
First-time homebuyers: Number of claims: 8,355; 
First-time homebuyers: Dollar amount claimed: $63,682,812; 
Long-time homeowners[A]: Number of claims: 2,717; 
Long-time homeowners[A]: Dollar amount claimed: $16,892,780; 
Total: Number of claims: 11,072; 
Total: Dollar amount claimed: $80,575,592. 

State: Massachusetts; 
First-time homebuyers: Number of claims: 8,629; 
First-time homebuyers: Dollar amount claimed: $64,857,992; 
Long-time homeowners[A]: Number of claims: 3,008; 
Long-time homeowners[A]: Dollar amount claimed: $18,947,515; 
Total: Number of claims: 11,637; 
Total: Dollar amount claimed: $83,805,507. 

State: Michigan; 
First-time homebuyers: Number of claims: 12,245; 
First-time homebuyers: Dollar amount claimed: $79,424,341; 
Long-time homeowners[A]: Number of claims: 7,286; 
Long-time homeowners[A]: Dollar amount claimed: $43,448,883; 
Total: Number of claims: 19,531; 
Total: Dollar amount claimed: $122,873,223. 

State: Minnesota; 
First-time homebuyers: Number of claims: 7,588; 
First-time homebuyers: Dollar amount claimed: $56,186,129; 
Long-time homeowners[A]: Number of claims: 4,137; 
Long-time homeowners[A]: Dollar amount claimed: $26,131,259; 
Total: Number of claims: 11,725; 
Total: Dollar amount claimed: $82,317,388. 

State: Mississippi; 
First-time homebuyers: Number of claims: 2,602; 
First-time homebuyers: Dollar amount claimed: $18,443,550; 
Long-time homeowners[A]: Number of claims: 1,517; 
Long-time homeowners[A]: Dollar amount claimed: $9,305,399; 
Total: Number of claims: 4,119; 
Total: Dollar amount claimed: $27,748,949. 

State: Missouri; 
First-time homebuyers: Number of claims: 7,434; 
First-time homebuyers: Dollar amount claimed: $53,501,609; 
Long-time homeowners[A]: Number of claims: 4,357; 
Long-time homeowners[A]: Dollar amount claimed: $27,310,892; 
Total: Number of claims: 11,791; 
Total: Dollar amount claimed: $80,812,501. 

State: Montana; 
First-time homebuyers: Number of claims: 1,320; 
First-time homebuyers: Dollar amount claimed: $9,590,354; 
Long-time homeowners[A]: Number of claims: 729; 
Long-time homeowners[A]: Dollar amount claimed: $4,604,334; 
Total: Number of claims: 2,049; 
Total: Dollar amount claimed: $14,194,689. 

State: Nebraska; 
First-time homebuyers: Number of claims: 2,333; 
First-time homebuyers: Dollar amount claimed: $16,846,533; 
Long-time homeowners[A]: Number of claims: 1,644; 
Long-time homeowners[A]: Dollar amount claimed: $10,335,757; 
Total: Number of claims: 3,977; 
Total: Dollar amount claimed: $27,182,290. 

State: Nevada; 
First-time homebuyers: Number of claims: 6,149; 
First-time homebuyers: Dollar amount claimed: $46,812,931; 
Long-time homeowners[A]: Number of claims: 2,018; 
Long-time homeowners[A]: Dollar amount claimed: $12,642,294; 
Total: Number of claims: 8,167; 
Total: Dollar amount claimed: $59,455,225. 

State: New Hampshire; 
First-time homebuyers: Number of claims: 1,688; 
First-time homebuyers: Dollar amount claimed: $12,517,767; 
Long-time homeowners[A]: Number of claims: 851; 
Long-time homeowners[A]: Dollar amount claimed: $5,359,170; 
Total: Number of claims: 2,539; 
Total: Dollar amount claimed: $17,876,937. 

State: New Jersey; 
First-time homebuyers: Number of claims: 10,684; 
First-time homebuyers: Dollar amount claimed: $79,927,288; 
Long-time homeowners[A]: Number of claims: 3,920; 
Long-time homeowners[A]: Dollar amount claimed: $24,614,033; 
Total: Number of claims: 14,604; 
Total: Dollar amount claimed: $104,541,321. 

State: New Mexico; 
First-time homebuyers: Number of claims: 2,622; 
First-time homebuyers: Dollar amount claimed: $19,519,472; 
Long-time homeowners[A]: Number of claims: 1,239; 
Long-time homeowners[A]: Dollar amount claimed: $7,752,507; 
Total: Number of claims: 3,861; 
Total: Dollar amount claimed: $27,271,978. 

State: New York; 
First-time homebuyers: Number of claims: 19,251; 
First-time homebuyers: Dollar amount claimed: $140,717,386; 
Long-time homeowners[A]: Number of claims: 6,496; 
Long-time homeowners[A]: Dollar amount claimed: $40,294,624; 
Total: Number of claims: 25,747; 
Total: Dollar amount claimed: $181,012,010. 

State: North Carolina; 
First-time homebuyers: Number of claims: 11,762; 
First-time homebuyers: Dollar amount claimed: $88,418,421; 
Long-time homeowners[A]: Number of claims: 5,947; 
Long-time homeowners[A]: Dollar amount claimed: $37,492,137; 
Total: Number of claims: 17,709; 
Total: Dollar amount claimed: $125,910,559. 

State: North Dakota; 
First-time homebuyers: Number of claims: 968; 
First-time homebuyers: Dollar amount claimed: $6,869,985; 
Long-time homeowners[A]: Number of claims: 759; 
Long-time homeowners[A]: Dollar amount claimed: $4,729,497; 
Total: Number of claims: 1,727; 
Total: Dollar amount claimed: $11,599,482. 

State: Ohio; 
First-time homebuyers: Number of claims: 13,114; 
First-time homebuyers: Dollar amount claimed: $92,420,350; 
Long-time homeowners[A]: Number of claims: 7,088; 
Long-time homeowners[A]: Dollar amount claimed: $42,935,761; 
Total: Number of claims: 20,202; 
Total: Dollar amount claimed: $135,356,111. 

State: Oklahoma; 
First-time homebuyers: Number of claims: 5,050; 
First-time homebuyers: Dollar amount claimed: $36,036,277; 
Long-time homeowners[A]: Number of claims: 3,311; 
Long-time homeowners[A]: Dollar amount claimed: $20,715,596; 
Total: Number of claims: 8,361; 
Total: Dollar amount claimed: $56,751,873. 

State: Oregon; 
First-time homebuyers: Number of claims: 5,817; 
First-time homebuyers: Dollar amount claimed: $44,034,391; 
Long-time homeowners[A]: Number of claims: 2,492; 
Long-time homeowners[A]: Dollar amount claimed: $15,601,974; 
Total: Number of claims: 8,309; 
Total: Dollar amount claimed: $59,636,365. 

State: Pennsylvania; 
First-time homebuyers: Number of claims: 15,451; 
First-time homebuyers: Dollar amount claimed: $111,720,770; 
Long-time homeowners[A]: Number of claims: 7,244; 
Long-time homeowners[A]: Dollar amount claimed: $45,194,130; 
Total: Number of claims: 22,695; 
Total: Dollar amount claimed: $156,914,900. 

State: Rhode Island; 
First-time homebuyers: Number of claims: 1,440; 
First-time homebuyers: Dollar amount claimed: $10,826,026; 
Long-time homeowners[A]: Number of claims: 492; 
Long-time homeowners[A]: Dollar amount claimed: $3,098,284; 
Total: Number of claims: 1,932; 
Total: Dollar amount claimed: $13,924,310. 

State: South Carolina; 
First-time homebuyers: Number of claims: 5,073; 
First-time homebuyers: Dollar amount claimed: $37,129,884; 
Long-time homeowners[A]: Number of claims: 3,272; 
Long-time homeowners[A]: Dollar amount claimed: $20,469,699; 
Total: Number of claims: 8,345; 
Total: Dollar amount claimed: $57,599,584. 

State: South Dakota; 
First-time homebuyers: Number of claims: 1,087; 
First-time homebuyers: Dollar amount claimed: $7,853,998; 
Long-time homeowners[A]: Number of claims: 783; 
Long-time homeowners[A]: Dollar amount claimed: $4,935,585; 
Total: Number of claims: 1,870; 
Total: Dollar amount claimed: $12,789,583. 

State: Tennessee; 
First-time homebuyers: Number of claims: 7,397; 
First-time homebuyers: Dollar amount claimed: $54,583,498; 
Long-time homeowners[A]: Number of claims: 4,748; 
Long-time homeowners[A]: Dollar amount claimed: $29,794,848; 
Total: Number of claims: 12,145; 
Total: Dollar amount claimed: $84,378,346. 

State: Texas; 
First-time homebuyers: Number of claims: 31,386; 
First-time homebuyers: Dollar amount claimed: $233,965,052; 
Long-time homeowners[A]: Number of claims: 15,614; 
Long-time homeowners[A]: Dollar amount claimed: $97,981,182; 
Total: Number of claims: 47,000; 
Total: Dollar amount claimed: $331,946,233. 

State: Utah; 
First-time homebuyers: Number of claims: 4,678; 
First-time homebuyers: Dollar amount claimed: $36,506,256; 
Long-time homeowners[A]: Number of claims: 2,119; 
Long-time homeowners[A]: Dollar amount claimed: $13,501,338; 
Total: Number of claims: 6,797; 
Total: Dollar amount claimed: $50,007,594. 

State: Vermont; 
First-time homebuyers: Number of claims: 685; 
First-time homebuyers: Dollar amount claimed: $5,053,012; 
Long-time homeowners[A]: Number of claims: 331; 
Long-time homeowners[A]: Dollar amount claimed: $2,063,459; 
Total: Number of claims: 1,016; 
Total: Dollar amount claimed: $7,116,471. 

State: Virginia; 
First-time homebuyers: Number of claims: 11,758; 
First-time homebuyers: Dollar amount claimed: $89,907,391; 
Long-time homeowners[A]: Number of claims: 4,459; 
Long-time homeowners[A]: Dollar amount claimed: $27,972,187; 
Total: Number of claims: 16,217; 
Total: Dollar amount claimed: $117,879,578. 

State: Washington; 
First-time homebuyers: Number of claims: 10,373; 
First-time homebuyers: Dollar amount claimed: $79,470,311; 
Long-time homeowners[A]: Number of claims: 4,339; 
Long-time homeowners[A]: Dollar amount claimed: $27,516,226; 
Total: Number of claims: 14,712; 
Total: Dollar amount claimed: $106,986,537. 

State: West Virginia; 
First-time homebuyers: Number of claims: 1,708; 
First-time homebuyers: Dollar amount claimed: $11,962,512; 
Long-time homeowners[A]: Number of claims: 963; 
Long-time homeowners[A]: Dollar amount claimed: $5,944,989; 
Total: Number of claims: 2,671; 
Total: Dollar amount claimed: $17,907,501. 

State: Wisconsin; 
First-time homebuyers: Number of claims: 6,311; 
First-time homebuyers: Dollar amount claimed: $46,125,716; 
Long-time homeowners[A]: Number of claims: 4,032; 
Long-time homeowners[A]: Dollar amount claimed: $25,400,322; 
Total: Number of claims: 10,343; 
Total: Dollar amount claimed: $71,526,038. 

State: Wyoming; 
First-time homebuyers: Number of claims: 826; 
First-time homebuyers: Dollar amount claimed: $6,185,502; 
Long-time homeowners[A]: Number of claims: 456; 
Long-time homeowners[A]: Dollar amount claimed: $2,904,424; 
Total: Number of claims: 1,282; 
Total: Dollar amount claimed: $9,089,926. 

State: Army Post Office; 
First-time homebuyers: Number of claims: 189; 
First-time homebuyers: Dollar amount claimed: $1,471,360; 
Long-time homeowners[A]: Number of claims: 19; 
Long-time homeowners[A]: Dollar amount claimed: $119,359; 
Total: Number of claims: 208; 
Total: Dollar amount claimed: $1,590,719. 

State: Other[B]; 
First-time homebuyers: Number of claims: 33; 
First-time homebuyers: Dollar amount claimed: $234,451; 
Long-time homeowners[A]: Number of claims: 6; 
Long-time homeowners[A]: Dollar amount claimed: $39,000; 
Total: Number of claims: 39; 
Total: Dollar amount claimed: $273,451. 

Total: 
First-time homebuyers: Number of claims: 398,545; 
First-time homebuyers: Dollar amount claimed: $2,946,569,416; 
Long-time homeowners[A]: Number of claims: 185,014; 
Long-time homeowners[A]: Dollar amount claimed: $1,155,270,014; 
Total: Number of claims: 583,559; 
Total: Dollar amount claimed: $4,101,839,431. 

Source: GAO analysis of IRS data. 

[A] Long-term homeowners claiming the credit under the Assistance Act 
could begin claiming the credit for homes purchased from November 7, 
2009, through April 30, 2010. 

[B] Other" consists of claims from the American Samoa, Guam, Puerto 
Rico, the Virgin Islands, and any claims not associated with a state. 

[End of table] 

[End of Enclosure II] 

Enclosure III: Ranking of First-Time Homebuyer Credit (FTHBC) Dollar 
Amount Claimed by State for the Housing Act, and Recovery and 
Assistance Acts Combined, as of July 3, 2010: 

Table 5: State Ranking of FTHBC Dollar Amount Claimed Under the 
Housing Act, as of July 3, 2010: 

Rank: 1; 
State: California; 
Number of claims: 116,896; 
Dollar amount claimed: $814,238,186. 

Rank: 2; 
State: Texas; 
Number of claims: 98,971; 
Dollar amount claimed: $682,732,614. 

Rank: 3; 
State: Florida; 
Number of claims: 64,879; 
Dollar amount claimed: $455,565,365. 

Rank: 4; 
State: Georgia; 
Number of claims: 42,389; 
Dollar amount claimed: $295,826,953. 

Rank: 5; 
State: New York; 
Number of claims: 41,960; 
Dollar amount claimed: $276,922,301. 

Rank: 6; 
State: Pennsylvania; 
Number of claims: 41,257; 
Dollar amount claimed: $274,058,755. 

Rank: 7; 
State: Illinois; 
Number of claims: 39,986; 
Dollar amount claimed: $268,704,730. 

Rank: 8; 
State: Ohio; 
Number of claims: 37,922; 
Dollar amount claimed: $247,544,133. 

Rank: 9; 
State: Michigan; 
Number of claims: 39,085; 
Dollar amount claimed: $246,018,554. 

Rank: 10; 
State: North Carolina; 
Number of claims: 35,079; 
Dollar amount claimed: $245,646,182. 

Rank: 11; 
State: Virginia; 
Number of claims: 31,409; 
Dollar amount claimed: $217,720,071. 

Rank: 12; 
State: Arizona; 
Number of claims: 28,072; 
Dollar amount claimed: $198,366,268. 

Rank: 13; 
State: Tennessee; 
Number of claims: 24,879; 
Dollar amount claimed: $172,348,326. 

Rank: 14; 
State: New Jersey; 
Number of claims: 24,153; 
Dollar amount claimed: $162,140,876. 

Rank: 15; 
State: Indiana; 
Number of claims: 24,049; 
Dollar amount claimed: $158,773,869. 

Rank: 16; 
State: Missouri; 
Number of claims: 22,301; 
Dollar amount claimed: $149,602,620. 

Rank: 17; 
State: Colorado; 
Number of claims: 21,147; 
Dollar amount claimed: $147,309,911. 

Rank: 18; 
State: Minnesota; 
Number of claims: 21,225; 
Dollar amount claimed: $143,681,041. 

Rank: 19; 
State: Washington; 
Number of claims: 20,513; 
Dollar amount claimed: $142,759,715. 

Rank: 20; 
State: Massachusetts; 
Number of claims: 20,465; 
Dollar amount claimed: $137,725,942. 

Rank: 21; 
State: Alabama; 
Number of claims: 19,680; 
Dollar amount claimed: $132,994,367. 

Rank: 22; 
State: Wisconsin; 
Number of claims: 18,844; 
Dollar amount claimed: $127,335,528. 

Rank: 23; 
State: Maryland; 
Number of claims: 18,593; 
Dollar amount claimed: $126,578,147. 

Rank: 24; 
State: Louisiana; 
Number of claims: 18,375; 
Dollar amount claimed: $121,601,002. 

Rank: 25; 
State: South Carolina; 
Number of claims: 16,724; 
Dollar amount claimed: $114,767,872. 

Rank: 26; 
State: Nevada; 
Number of claims: 14,699; 
Dollar amount claimed: $104,042,332. 

Rank: 27; 
State: Kentucky; 
Number of claims: 14,755; 
Dollar amount claimed: $98,935,503. 

Rank: 28; 
State: Oklahoma; 
Number of claims: 14,998; 
Dollar amount claimed: $98,841,133. 

Rank: 29; 
State: Utah; 
Number of claims: 12,898; 
Dollar amount claimed: $93,000,660. 

Rank: 30; 
State: Iowa; 
Number of claims: 12,441; 
Dollar amount claimed: $81,194,212. 

Rank: 31; 
State: Mississippi; 
Number of claims: 12,308; 
Dollar amount claimed: $78,180,183. 

Rank: 32; 
State: Oregon; 
Number of claims: 10,685; 
Dollar amount claimed: $73,368,490. 

Rank: 33; 
State: Arkansas; 
Number of claims: 10,734; 
Dollar amount claimed: $70,506,217. 

Rank: 34; 
State: Kansas; 
Number of claims: 10,400; 
Dollar amount claimed: $68,358,137. 

Rank: 35; 
State: Connecticut; 
Number of claims: 9,957; 
Dollar amount claimed: $67,845,941. 

Rank: 36; 
State: Nebraska; 
Number of claims: 7,084; 
Dollar amount claimed: $47,819,096. 

Rank: 37; 
State: Idaho; 
Number of claims: 6,078; 
Dollar amount claimed: $43,104,326. 

Rank: 38; 
State: New Mexico; 
Number of claims: 5,896; 
Dollar amount claimed: $40,778,086. 

Rank: 39; 
State: West Virginia; 
Number of claims: 4,792; 
Dollar amount claimed: $30,572,209. 

Rank: 40; 
State: Maine; 
Number of claims: 4,134; 
Dollar amount claimed: $27,676,609. 

Rank: 41; 
State: New Hampshire; 
Number of claims: 4,087; 
Dollar amount claimed: $27,411,633. 

Rank: 42; 
State: Montana; 
Number of claims: 3,294; 
Dollar amount claimed: $22,119,106. 

Rank: 43; 
State: Rhode Island; 
Number of claims: 3,154; 
Dollar amount claimed: $21,984,972. 

Rank: 44; 
State: Delaware; 
Number of claims: 2,906; 
Dollar amount claimed: $20,043,339. 

Rank: 45; 
State: Hawaii; 
Number of claims: 2,676; 
Dollar amount claimed: $18,356,976. 

Rank: 46; 
State: Alaska; 
Number of claims: 2,717; 
Dollar amount claimed: $18,333,638. 

Rank: 47; 
State: South Dakota; 
Number of claims: 2,452; 
Dollar amount claimed: $15,855,035. 

Rank: 48; 
State: Wyoming; 
Number of claims: 2,179; 
Dollar amount claimed: $14,808,778. 

Rank: 49; 
State: North Dakota; 
Number of claims: 1,973; 
Dollar amount claimed: $12,600,197. 

Rank: 50; 
State: Vermont; 
Number of claims: 1,763; 
Dollar amount claimed: $11,694,948. 

Rank: 51; 
State: District of Columbia; 
Number of claims: 785; 
Dollar amount claimed: $5,009,342. 

Rank: 52; 
State: Army Post Office; 
Number of claims: 353; 
Dollar amount claimed: $2,461,683. 

Rank: 53; 
State: Other[A]; 
Number of claims: 99; 
Dollar amount claimed: $609,190. 

State: Total; 
Number of claims: 1,069,150; 
Dollar amount claimed: $7,276,475,299. 

Source: GAO analysis of IRS data. 

[A] "Other" consists of claims from the American Samoa, Guam, Puerto 
Rico, the Virgin Islands, and any claims not associated with a state. 

[End of table] 

Table 6: State Ranking of FTHBC Dollar Amount Claimed under the 
Recovery and Assistance Acts Combined, as of July 3, 2010: 

Rank: 1; 
State: California; 
Number of claims: 261,302; 
Dollar amount claimed: $1,950,955,044. 

Rank: 2; 
State: Texas; 
Number of claims: 190,979; 
Dollar amount claimed: $1,386,132,255. 

Rank: 3; 
State: Florida; 
Number of claims: 149,066; 
Dollar amount claimed: $1,083,759,253. 

Rank: 4; 
State: Illinois; 
Number of claims: 84,559; 
Dollar amount claimed: $601,022,114. 

Rank: 5; 
State: Pennsylvania; 
Number of claims: 83,627; 
Dollar amount claimed: $591,136,731. 

Rank: 6; 
State: New York; 
Number of claims: 81,867; 
Dollar amount claimed: $578,850,192. 

Rank: 7; 
State: Michigan; 
Number of claims: 84,992; 
Dollar amount claimed: $538,409,466. 

Rank: 8; 
State: Georgia; 
Number of claims: 74,210; 
Dollar amount claimed: $537,942,358. 

Rank: 9; 
State: Ohio; 
Number of claims: 77,083; 
Dollar amount claimed: $530,047,684. 

Rank: 10; 
State: North Carolina; 
Number of claims: 67,026; 
Dollar amount claimed: $493,805,725. 

Rank: 11; 
State: Virginia; 
Number of claims: 61,901; 
Dollar amount claimed: $461,177,047. 

Rank: 12; 
State: Arizona; 
Number of claims: 62,043; 
Dollar amount claimed: $457,693,020. 

Rank: 13; 
State: Tennessee; 
Number of claims: 53,754; 
Dollar amount claimed: $391,387,509. 

Rank: 14; 
State: Washington; 
Number of claims: 51,350; 
Dollar amount claimed: $383,302,015. 

Rank: 15; 
State: Indiana; 
Number of claims: 51,758; 
Dollar amount claimed: $355,951,741. 

Rank: 16; 
State: Minnesota; 
Number of claims: 48,958; 
Dollar amount claimed: $354,110,062. 

Rank: 17; 
State: Colorado; 
Number of claims: 46,925; 
Dollar amount claimed: $348,361,381. 

Rank: 18; 
State: New Jersey; 
Number of claims: 47,550; 
Dollar amount claimed: $344,277,345. 

Rank: 19; 
State: Missouri; 
Number of claims: 47,288; 
Dollar amount claimed: $333,678,107. 

Rank: 20; 
State: Wisconsin; 
Number of claims: 42,818; 
Dollar amount claimed: $305,583,359. 

Rank: 21; 
State: Massachusetts; 
Number of claims: 39,654; 
Dollar amount claimed: $290,462,955. 

Rank: 22; 
State: Maryland; 
Number of claims: 38,389; 
Dollar amount claimed: $283,827,781. 

Rank: 23; 
State: Alabama; 
Number of claims: 36,178; 
Dollar amount claimed: $256,890,221. 

Rank: 24; 
State: Nevada; 
Number of claims: 31,727; 
Dollar amount claimed: $237,192,799. 

Rank: 25; 
State: Louisiana; 
Number of claims: 33,339; 
Dollar amount claimed: $236,578,252. 

Rank: 26; 
State: Oklahoma; 
Number of claims: 33,809; 
Dollar amount claimed: $236,090,825. 

Rank: 27; 
State: South Carolina; 
Number of claims: 32,744; 
Dollar amount claimed: $235,688,333. 

Rank: 28; 
State: Kentucky; 
Number of claims: 30,963; 
Dollar amount claimed: $218,529,194. 

Rank: 29; 
State: Oregon; 
Number of claims: 27,840; 
Dollar amount claimed: $205,303,610. 

Rank: 30; 
State: Utah; 
Number of claims: 26,240; 
Dollar amount claimed: $200,477,249. 

Rank: 31; 
State: Iowa; 
Number of claims: 27,931; 
Dollar amount claimed: $192,854,612. 

Rank: 32; 
State: Kansas; 
Number of claims: 24,096; 
Dollar amount claimed: $166,777,460. 

Rank: 33; 
State: Arkansas; 
Number of claims: 23,008; 
Dollar amount claimed: $159,706,803. 

Rank: 34; 
State: Connecticut; 
Number of claims: 20,530; 
Dollar amount claimed: $150,636,054. 

Rank: 35; 
State: Mississippi; 
Number of claims: 20,273; 
Dollar amount claimed: $139,438,872. 

Rank: 36; 
State: Nebraska; 
Number of claims: 18,308; 
Dollar amount claimed: $130,325,686. 

Rank: 37; 
State: Idaho; 
Number of claims: 15,383; 
Dollar amount claimed: $114,471,451. 

Rank: 38; 
State: New Mexico; 
Number of claims: 14,573; 
Dollar amount claimed: $105,434,555. 

Rank: 39; 
State: West Virginia; 
Number of claims: 10,041; 
Dollar amount claimed: $67,610,069. 

Rank: 40; 
State: New Hampshire; 
Number of claims: 9,109; 
Dollar amount claimed: $65,508,209. 

Rank: 41; 
State: Maine; 
Number of claims: 8,956; 
Dollar amount claimed: $63,598,544. 

Rank: 42; 
State: Montana; 
Number of claims: 8,092; 
Dollar amount claimed: $57,119,254. 

Rank: 43; 
State: South Dakota; 
Number of claims: 7,362; 
Dollar amount claimed: $51,769,889. 

Rank: 44; 
State: Rhode Island; 
Number of claims: 7,000; 
Dollar amount claimed: $51,670,131. 

Rank: 45; 
State: North Dakota; 
Number of claims: 6,601; 
Dollar amount claimed: $45,518,418. 

Rank: 46; 
State: Delaware; 
Number of claims: 6,100; 
Dollar amount claimed: $44,530,509. 

Rank: 47; 
State: Hawaii; 
Number of claims: 5,827; 
Dollar amount claimed: $43,241,280. 

Rank: 48; 
State: Alaska; 
Number of claims: 5,409; 
Dollar amount claimed: $39,956,432. 

Rank: 49; 
State: Wyoming; 
Number of claims: 5,436; 
Dollar amount claimed: $39,612,196. 

Rank: 50; 
State: District of Columbia; 
Number of claims: 3,913; 
Dollar amount claimed: $28,725,188. 

Rank: 51; 
State: Vermont; 
Number of claims: 3,635; 
Dollar amount claimed: $25,889,006. 

Rank: 52; 
State: Army Post Office; 
Number of claims: 970; 
Dollar amount claimed: $7,415,407. 

Rank: 53; 
State: Other[A]; 
Number of claims: 148; 
Dollar amount claimed: $1,022,429. 

State: Total; 
Number of claims: 2,252,640; 
Dollar amount claimed: $16,221,456,081. 

Source: GAO analysis of IRS data. 

[A] "Other" consists of American Samoa, Guam, Puerto Rico, the Virgin 
Islands, and any claims not associated with a state. 

[End of table] 

[End of Enclosure III] 

Enclosure IV: Ranking of First-Time Homebuyer Credit (FTHBC) Dollar 
Amount Claimed per Resident by State for the Housing Act, and Recovery 
and Assistance Acts Combined, as of July 3, 2010[Footnote 12] 

Table 7: State Ranking of FTHBC Dollar Amount Claimed Per Resident 
under the Housing Act, as of July 3, 2010: 

Rank: 1; 
State: Nevada; 
2009 population: 2,643,085; 
Dollar amount claimed: $104,042,332; 
Dollar amount claimed per resident: $39.36. 

Rank: 2; 
State: Utah; 
2009 population: 2,784,572; 
Dollar amount claimed: $93,000,660; 
Dollar amount claimed per resident: $33.40. 

Rank: 3; 
State: Georgia; 
2009 population: 9,829,211; 
Dollar amount claimed: $295,826,953; 
Dollar amount claimed per resident: $30.10. 

Rank: 4; 
State: Arizona; 
2009 population: 6,595,778; 
Dollar amount claimed: $198,366,268; 
Dollar amount claimed per resident: $30.07. 

Rank: 5; 
State: Colorado; 
2009 population: 5,024,748; 
Dollar amount claimed: $147,309,911; 
Dollar amount claimed per resident: $29.32. 

Rank: 6; 
State: Alabama; 
2009 population: 4,708,708; 
Dollar amount claimed: $132,994,367; 
Dollar amount claimed per resident: $28.24. 

Rank: 7; 
State: Idaho; 
2009 population: 1,545,801; 
Dollar amount claimed: $43,104,326; 
Dollar amount claimed per resident: $27.88. 

Rank: 8; 
State: Virginia; 
2009 population: 7,882,590; 
Dollar amount claimed: $217,720,071; 
Dollar amount claimed per resident: $27.62. 

Rank: 9; 
State: Texas; 
2009 population: 24,782,302; 
Dollar amount claimed: $682,732,614; 
Dollar amount claimed per resident: $27.55. 

Rank: 10; 
State: Tennessee; 
2009 population: 6,296,254; 
Dollar amount claimed: $172,348,326; 
Dollar amount claimed per resident: $27.37. 

Rank: 11; 
State: Minnesota; 
2009 population: 5,266,214; 
Dollar amount claimed: $143,681,041; 
Dollar amount claimed per resident: $27.28. 

Rank: 12; 
State: Wyoming; 
2009 population: 544,270; 
Dollar amount claimed: $14,808,778; 
Dollar amount claimed per resident: $27.21. 

Rank: 13; 
State: Louisiana; 
2009 population: 4,492,076; 
Dollar amount claimed: $121,601,002; 
Dollar amount claimed per resident: $27.07. 

Rank: 14; 
State: Iowa; 
2009 population: 3,007,856; 
Dollar amount claimed: $81,194,212; 
Dollar amount claimed per resident: $26.99. 

Rank: 15; 
State: Oklahoma; 
2009 population: 3,687,050; 
Dollar amount claimed: $98,841,133; 
Dollar amount claimed per resident: $26.81. 

Rank: 16; 
State: Nebraska; 
2009 population: 1,796,619; 
Dollar amount claimed: $47,819,096; 
Dollar amount claimed per resident: $26.62. 

Rank: 17; 
State: Mississippi; 
2009 population: 2,951,996; 
Dollar amount claimed: $78,180,183; 
Dollar amount claimed per resident: $26.48. 

Rank: 18; 
State: Alaska; 
2009 population: 698,473; 
Dollar amount claimed: $18,333,638; 
Dollar amount claimed per resident: $26.25. 

Rank: 19; 
State: North Carolina; 
2009 population: 9,380,884; 
Dollar amount claimed: $245,646,182; 
Dollar amount claimed per resident: $26.19. 

Rank: 20; 
State: South Carolina; 
2009 population: 4,561,242; 
Dollar amount claimed: $114,767,872; 
Dollar amount claimed per resident: $25.16. 

Rank: 21; 
State: Missouri; 
2009 population: 5,987,580; 
Dollar amount claimed: $149,602,620; 
Dollar amount claimed per resident: $24.99. 

Rank: 22; 
State: Indiana; 
2009 population: 6,423,113; 
Dollar amount claimed: $158,773,869; 
Dollar amount claimed per resident: $24.72. 

Rank: 23; 
State: Michigan; 
2009 population: 9,969,727; 
Dollar amount claimed: $246,018,554; 
Dollar amount claimed per resident: $24.68. 

Rank: 24; 
State: Florida; 
2009 population: 18,537,969; 
Dollar amount claimed: $455,565,365; 
Dollar amount claimed per resident: $24.57. 

Rank: 25; 
State: Arkansas; 
2009 population: 2,889,450; 
Dollar amount claimed: $70,506,217; 
Dollar amount claimed per resident: $24.40. 

Rank: 26; 
State: Kansas; 
2009 population: 2,818,747; 
Dollar amount claimed: $68,358,137; 
Dollar amount claimed per resident: $24.25. 

Rank: 27; 
State: Kentucky; 
2009 population: 4,314,113; 
Dollar amount claimed: $98,935,503; 
Dollar amount claimed per resident: $22.93. 

Rank: 28; 
State: Montana; 
2009 population: 974,989; 
Dollar amount claimed: $22,119,106; 
Dollar amount claimed per resident: $22.69. 

Rank: 29; 
State: Delaware; 
2009 population: 885,122; 
Dollar amount claimed: $20,043,339; 
Dollar amount claimed per resident: $22.64. 

Rank: 30; 
State: Wisconsin; 
2009 population: 5,654,774; 
Dollar amount claimed: $127,335,528; 
Dollar amount claimed per resident: $22.52. 

Rank: 31; 
State: Maryland; 
2009 population: 5,699,478; 
Dollar amount claimed: $126,578,147; 
Dollar amount claimed per resident: $22.21. 

Rank: 32; 
State: California; 
2009 population: 36,961,664; 
Dollar amount claimed: $814,238,186; 
Dollar amount claimed per resident: $22.03. 

Rank: 33; 
State: Pennsylvania; 
2009 population: 12,604,767; 
Dollar amount claimed: $274,058,755; 
Dollar amount claimed per resident: $21.74. 

Rank: 34; 
State: Ohio; 
2009 population: 11,542,645; 
Dollar amount claimed: $247,544,133; 
Dollar amount claimed per resident: $21.45. 

Rank: 35; 
State: Washington; 
2009 population: 6,664,195; 
Dollar amount claimed: $142,759,715; 
Dollar amount claimed per resident: $21.42. 

Rank: 36; 
State: Maine; 
2009 population: 1,318,301; 
Dollar amount claimed: $27,676,609; 
Dollar amount claimed per resident: $20.99. 

Rank: 37; 
State: Massachusetts; 
2009 population: 6,593,587; 
Dollar amount claimed: $137,725,942; 
Dollar amount claimed per resident: $20.89. 

Rank: 38; 
State: Rhode Island; 
2009 population: 1,053,209; 
Dollar amount claimed: $21,984,972; 
Dollar amount claimed per resident: $20.87. 

Rank: 39; 
State: Illinois; 
2009 population: 12,910,409; 
Dollar amount claimed: $268,704,730; 
Dollar amount claimed per resident: $20.81. 

Rank: 40; 
State: New Hampshire; 
2009 population: 1,324,575; 
Dollar amount claimed: $27,411,633; 
Dollar amount claimed per resident: $20.69. 

Rank: 41; 
State: New Mexico; 
2009 population: 2,009,671; 
Dollar amount claimed: $40,778,086; 
Dollar amount claimed per resident: $20.29. 

Rank: 42; 
State: South Dakota; 
2009 population: 812,383; 
Dollar amount claimed: $15,855,035; 
Dollar amount claimed per resident: $19.52. 

Rank: 43; 
State: North Dakota; 
2009 population: 646,844; 
Dollar amount claimed: $12,600,197; 
Dollar amount claimed per resident: $19.48. 

Rank: 44; 
State: Connecticut; 
2009 population: 3,518,288; 
Dollar amount claimed: $67,845,941; 
Dollar amount claimed per resident: $19.28. 

Rank: 45; 
State: Oregon; 
2009 population: 3,825,657; 
Dollar amount claimed: $73,368,490; 
Dollar amount claimed per resident: $19.18. 

Rank: 46; 
State: Vermont; 
2009 population: 621,760; 
Dollar amount claimed: $11,694,948; 
Dollar amount claimed per resident: $18.81. 

Rank: 47; 
State: New Jersey; 
2009 population: 8,707,739; 
Dollar amount claimed: $162,140,876; 
Dollar amount claimed per resident: $18.62. 

Rank: 48; 
State: West Virginia; 
2009 population: 1,819,777; 
Dollar amount claimed: $30,572,209; 
Dollar amount claimed per resident: $16.80. 

Rank: 49; 
State: Hawaii; 
2009 population: 1,295,178; 
Dollar amount claimed: $18,356,976; 
Dollar amount claimed per resident: $14.17. 

Rank: 50; 
State: New York; 
2009 population: 19,541,453; 
Dollar amount claimed: $276,922,301; 
Dollar amount claimed per resident: $14.17. 

Rank: 51; 
State: District of Columbia; 
2009 population: 599,657; 
Dollar amount claimed: $5,009,342; 
Dollar amount claimed per resident: $8.35. 

Average: 
Dollar amount claimed per resident: $23.67. 

State: Total; 
2009 population: 307,006,550; 
Dollar amount claimed: $7,273,404,426. 

Source: GAO analysis of IRS and U.S. Census Bureau data. 

[End of table] 

Table 8: State Ranking of FTHBC Dollar Amount Claimed per Resident, 
Recovery and Assistance Acts Combined, as of July 3, 2010: 

Rank: 1; 
State: Nevada; 
2009 population: 2,643,085; 
Dollar amount claimed: $237,192,799; 
Dollars claimed per resident: $89.74. 

Rank: 2; 
State: Idaho; 
2009 population: 1,545,801; 
Dollar amount claimed: $114,471,451; 
Dollars claimed per resident: $74.05. 

Rank: 3; 
State: Wyoming; 
2009 population: 544,270; 
Dollar amount claimed: $39,612,196; 
Dollars claimed per resident: $72.78. 

Rank: 4; 
State: Nebraska; 
2009 population: 1,796,619; 
Dollar amount claimed: $130,325,686; 
Dollars claimed per resident: $72.54. 

Rank: 5; 
State: Utah; 
2009 population: 2,784,572; 
Dollar amount claimed: $200,477,249; 
Dollars claimed per resident: $72.00. 

Rank: 6; 
State: North Dakota; 
2009 population: 646,844; 
Dollar amount claimed: $45,518,418; 
Dollars claimed per resident: $70.37. 

Rank: 7; 
State: Arizona; 
2009 population: 6,595,778; 
Dollar amount claimed: $457,693,021; 
Dollars claimed per resident: $69.39. 

Rank: 8; 
State: Colorado; 
2009 population: 5,024,748; 
Dollar amount claimed: $348,361,381; 
Dollars claimed per resident: $69.33. 

Rank: 9; 
State: Minnesota; 
2009 population: 5,266,214; 
Dollar amount claimed: $354,110,063; 
Dollars claimed per resident: $67.24. 

Rank: 10; 
State: Iowa; 
2009 population: 3,007,856; 
Dollar amount claimed: $192,854,612; 
Dollars claimed per resident: $64.12. 

Rank: 11; 
State: Oklahoma; 
2009 population: 3,687,050; 
Dollar amount claimed: $236,090,826; 
Dollars claimed per resident: $64.03. 

Rank: 12; 
State: South Dakota; 
2009 population: 812,383; 
Dollar amount claimed: $51,769,889; 
Dollars claimed per resident: $63.73. 

Rank: 13; 
State: Tennessee; 
2009 population: 6,296,254; 
Dollar amount claimed: $391,387,509; 
Dollars claimed per resident: $62.16. 

Rank: 14; 
State: Kansas; 
2009 population: 2,818,747; 
Dollar amount claimed: $166,777,461; 
Dollars claimed per resident: $59.17. 

Rank: 15; 
State: Montana; 
2009 population: 974,989; 
Dollar amount claimed: $57,119,255; 
Dollars claimed per resident: $58.58. 

Rank: 16; 
State: Virginia; 
2009 population: 7,882,590; 
Dollar amount claimed: $461,177,047; 
Dollars claimed per resident: $58.51. 

Rank: 17; 
State: Florida; 
2009 population: 18,537,969; 
Dollar amount claimed: $1,083,759,253; 
Dollars claimed per resident: $58.46. 

Rank: 18; 
State: Washington; 
2009 population: 6,664,195; 
Dollar amount claimed: $383,302,015; 
Dollars claimed per resident: $57.52. 

Rank: 19; 
State: Alaska; 
2009 population: 698,473; 
Dollar amount claimed: $39,956,432; 
Dollars claimed per resident: $57.21. 

Rank: 20; 
State: Texas; 
2009 population: 24,782,302; 
Dollar amount claimed: $1,386,132,255; 
Dollars claimed per resident: $55.93. 

Rank: 21; 
State: Missouri; 
2009 population: 5,987,580; 
Dollar amount claimed: $333,678,108; 
Dollars claimed per resident: $55.73. 

Rank: 22; 
State: Indiana; 
2009 population: 6,423,113; 
Dollar amount claimed: $355,951,742; 
Dollars claimed per resident: $55.42. 

Rank: 23; 
State: Arkansas; 
2009 population: 2,889,450; 
Dollar amount claimed: $159,706,803; 
Dollars claimed per resident: $55.27. 

Rank: 24; 
State: Georgia; 
2009 population: 9,829,211; 
Dollar amount claimed: $537,942,358; 
Dollars claimed per resident: $54.73. 

Rank: 25; 
State: Alabama; 
2009 population: 4,708,708; 
Dollar amount claimed: $256,890,222; 
Dollars claimed per resident: $54.56. 

Rank: 26; 
State: Wisconsin; 
2009 population: 5,654,774; 
Dollar amount claimed: $305,583,359; 
Dollars claimed per resident: $54.04. 

Rank: 27; 
State: Michigan; 
2009 population: 9,969,727; 
Dollar amount claimed: $538,409,466; 
Dollars claimed per resident: $54.00. 

Rank: 28; 
State: Oregon; 
2009 population: 3,825,657; 
Dollar amount claimed: $205,303,611; 
Dollars claimed per resident: $53.66. 

Rank: 29; 
State: California; 
2009 population: 36,961,664; 
Dollar amount claimed: $1,950,955,043; 
Dollars claimed per resident: $52.78. 

Rank: 30; 
State: Louisiana; 
2009 population: 4,492,076; 
Dollar amount claimed: $236,578,252; 
Dollars claimed per resident: $52.67. 

Rank: 31; 
State: North Carolina; 
2009 population: 9,380,884; 
Dollar amount claimed: $493,805,726; 
Dollars claimed per resident: $52.64. 

Rank: 32; 
State: New Mexico; 
2009 population: 2,009,671; 
Dollar amount claimed: $105,434,554; 
Dollars claimed per resident: $52.46. 

Rank: 33; 
State: South Carolina; 
2009 population: 4,561,242; 
Dollar amount claimed: $235,688,334; 
Dollars claimed per resident: $51.67. 

Rank: 34; 
State: Kentucky; 
2009 population: 4,314,113; 
Dollar amount claimed: $218,529,193; 
Dollars claimed per resident: $50.65. 

Rank: 35; 
State: Delaware; 
2009 population: 885,122; 
Dollar amount claimed: $44,530,509; 
Dollars claimed per resident: $50.31. 

Rank: 36; 
State: Maryland; 
2009 population: 5,699,478; 
Dollar amount claimed: $283,827,781; 
Dollars claimed per resident: $49.80. 

Rank: 37; 
State: New Hampshire; 
2009 population: 1,324,575; 
Dollar amount claimed: $65,508,209; 
Dollars claimed per resident: $49.46. 

Rank: 38; 
State: Rhode Island; 
2009 population: 1,053,209; 
Dollar amount claimed: $51,670,131; 
Dollars claimed per resident: $49.06. 

Rank: 39; 
State: Maine; 
2009 population: 1,318,301; 
Dollar amount claimed: $63,598,545; 
Dollars claimed per resident: $48.24. 

Rank: 40; 
State: District of Columbia; 
2009 population: 599,657; 
Dollar amount claimed: $28,725,188; 
Dollars claimed per resident: $47.90. 

Rank: 41; 
State: Mississippi; 
2009 population: 2,951,996; 
Dollar amount claimed: $139,438,872; 
Dollars claimed per resident: $47.24. 

Rank: 42; 
State: Pennsylvania; 
2009 population: 12,604,767; 
Dollar amount claimed: $591,136,731; 
Dollars claimed per resident: $46.90. 

Rank: 43; 
State: Illinois; 
2009 population: 12,910,409; 
Dollar amount claimed: $601,022,114; 
Dollars claimed per resident: $46.55. 

Rank: 44; 
State: Ohio; 
2009 population: 11,542,645; 
Dollar amount claimed: $530,047,684; 
Dollars claimed per resident: $45.92. 

Rank: 45; 
State: Massachusetts; 
2009 population: 6,593,587; 
Dollar amount claimed: $290,462,954; 
Dollars claimed per resident: $44.05. 

Rank: 46; 
State: Connecticut; 
2009 population: 3,518,288; 
Dollar amount claimed: $150,636,054; 
Dollars claimed per resident: $42.82. 

Rank: 47; 
State: Vermont; 
2009 population: 621,760; 
Dollar amount claimed: $25,889,006; 
Dollars claimed per resident: $41.64. 

Rank: 48; 
State: New Jersey; 
2009 population: 8,707,739; 
Dollar amount claimed: $344,277,345; 
Dollars claimed per resident: $39.54. 

Rank: 49; 
State: West Virginia; 
2009 population: 1,819,777; 
Dollar amount claimed: $67,610,069; 
Dollars claimed per resident: $37.15. 

Rank: 50; 
State: Hawaii; 
2009 population: 1,295,178; 
Dollar amount claimed: $43,241,281; 
Dollars claimed per resident: $33.39. 

Rank: 51; 
State: New York; 
2009 population: 19,541,453; 
Dollar amount claimed: $578,850,192; 
Dollars claimed per resident: $29.62. 

State: Average: 
Dollars claimed per resident: $55.23. 

State: Total; 
2009 population: 307,006,550; 
Dollar amount claimed: $16,213,018,254. 

Source: GAO analysis of IRS and U.S. Census Bureau data. 

[End of table] 

[End of Enclosure IV] 

Enclosure V: Ranking of First-Time Homebuyer Credit (FTHBC) Average 
Dollar Amount Claimed by State for the Housing Act, and Recovery and 
Assistance Acts Combined, as of July 3, 2010[Footnote 13] 

Table 9: State Ranking for Average FTHBC Dollar Amount Claimed Per 
Claim under the Housing Act, as of July 3, 2010: 

Rank: 1; 
State: Utah; 
Number of claims: 12,898; 
Dollar amount claimed: $93,000,660; 
Average dollar amount claimed per claim: $7,210. 

Rank: 2; 
State: Idaho; 
Number of claims: 6,078; 
Dollar amount claimed: $43,104,326; 
Average dollar amount claimed per claim: $7,092. 

Rank: 3; 
State: Nevada; 
Number of claims: 14,699; 
Dollar amount claimed: $104,042,332; 
Average dollar amount claimed per claim: $7,078. 

Rank: 4; 
State: Arizona; 
Number of claims: 28,072; 
Dollar amount claimed: $198,366,268; 
Average dollar amount claimed per claim: $7,066. 

Rank: 5; 
State: Florida; 
Number of claims: 64,879; 
Dollar amount claimed: $455,565,365; 
Average dollar amount claimed per claim: $7,022. 

Rank: 6; 
State: North Carolina; 
Number of claims: 35,079; 
Dollar amount claimed: $245,646,182; 
Average dollar amount claimed per claim: $7,003. 

Rank: 7; 
State: Georgia; 
Number of claims: 42,389; 
Dollar amount claimed: $295,826,953; 
Average dollar amount claimed per claim: $6,979. 

Rank: 8; 
State: Rhode Island; 
Number of claims: 3,154; 
Dollar amount claimed: $21,984,972; 
Average dollar amount claimed per claim: $6,971. 

Rank: 9; 
State: Colorado; 
Number of claims: 21,147; 
Dollar amount claimed: $147,309,911; 
Average dollar amount claimed per claim: $6,966. 

Rank: 10; 
State: California; 
Number of claims: 116,896; 
Dollar amount claimed: $814,238,186; 
Average dollar amount claimed per claim: $6,965. 

Rank: 11; 
State: Washington; 
Number of claims: 20,513; 
Dollar amount claimed: $142,759,715; 
Average dollar amount claimed per claim: $6,959. 

Rank: 12; 
State: Virginia; 
Number of claims: 31,409; 
Dollar amount claimed: $217,720,071; 
Average dollar amount claimed per claim: $6,932. 

Rank: 13; 
State: Tennessee; 
Number of claims: 24,879; 
Dollar amount claimed: $172,348,326; 
Average dollar amount claimed per claim: $6,927. 

Rank: 14; 
State: New Mexico; 
Number of claims: 5,896; 
Dollar amount claimed: $40,778,086; 
Average dollar amount claimed per claim: $6,916. 

Rank: 15; 
State: Texas; 
Number of claims: 98,971; 
Dollar amount claimed: $682,732,614; 
Average dollar amount claimed per claim: $6,898. 

Rank: 16; 
State: Delaware; 
Number of claims: 2,906; 
Dollar amount claimed: $20,043,339; 
Average dollar amount claimed per claim: $6,897. 

Rank: 17; 
State: Oregon; 
Number of claims: 10,685; 
Dollar amount claimed: $73,368,490; 
Average dollar amount claimed per claim: $6,866. 

Rank: 18; 
State: South Carolina; 
Number of claims: 16,724; 
Dollar amount claimed: $114,767,872; 
Average dollar amount claimed per claim: $6,862. 

Rank: 19; 
State: Hawaii; 
Number of claims: 2,676; 
Dollar amount claimed: $18,356,976; 
Average dollar amount claimed per claim: $6,860. 

Rank: 20; 
State: Connecticut; 
Number of claims: 9,957; 
Dollar amount claimed: $67,845,941; 
Average dollar amount claimed per claim: $6,814. 

Rank: 21; 
State: Maryland; 
Number of claims: 18,593; 
Dollar amount claimed: $126,578,147; 
Average dollar amount claimed per claim: $6,808. 

Rank: 22; 
State: Wyoming; 
Number of claims: 2,179; 
Dollar amount claimed: $14,808,778; 
Average dollar amount claimed per claim: $6,796. 

Rank: 23; 
State: Minnesota; 
Number of claims: 21,225; 
Dollar amount claimed: $143,681,041; 
Average dollar amount claimed per claim: $6,769. 

Rank: 24; 
State: Alabama; 
Number of claims: 19,680; 
Dollar amount claimed: $132,994,367; 
Average dollar amount claimed per claim: $6,758. 

Rank: 25; 
State: Wisconsin; 
Number of claims: 18,844; 
Dollar amount claimed: $127,335,528; 
Average dollar amount claimed per claim: $6,757. 

Rank: 26; 
State: Nebraska; 
Number of claims: 7,084; 
Dollar amount claimed: $47,819,096; 
Average dollar amount claimed per claim: $6,750. 

Rank: 27; 
State: Alaska; 
Number of claims: 2,717; 
Dollar amount claimed: $18,333,638; 
Average dollar amount claimed per claim: $6,748. 

Rank: 28; 
State: Massachusetts; 
Number of claims: 20,465; 
Dollar amount claimed: $137,725,942; 
Average dollar amount claimed per claim: $6,730. 

Rank: 29; 
State: Illinois; 
Number of claims: 39,986; 
Dollar amount claimed: $268,704,730; 
Average dollar amount claimed per claim: $6,720. 

Rank: 30; 
State: Montana; 
Number of claims: 3,294; 
Dollar amount claimed: $22,119,106; 
Average dollar amount claimed per claim: $6,715. 

Rank: 31; 
State: New Jersey; 
Number of claims: 24,153; 
Dollar amount claimed: $162,140,876; 
Average dollar amount claimed per claim: $6,713. 

Rank: 32; 
State: Missouri; 
Number of claims: 22,301; 
Dollar amount claimed: $149,602,620; 
Average dollar amount claimed per claim: $6,708. 

Rank: 33; 
State: New Hampshire; 
Number of claims: 4,087; 
Dollar amount claimed: $27,411,633; 
Average dollar amount claimed per claim: $6,707. 

Rank: 34; 
State: Kentucky; 
Number of claims: 14,755; 
Dollar amount claimed: $98,935,503; 
Average dollar amount claimed per claim: $6,705. 

Rank: 35; 
State: Maine; 
Number of claims: 4,134; 
Dollar amount claimed: $27,676,609; 
Average dollar amount claimed per claim: $6,695. 

Rank: 36; 
State: Pennsylvania; 
Number of claims: 41,257; 
Dollar amount claimed: $274,058,755; 
Average dollar amount claimed per claim: $6,643. 

Rank: 37; 
State: Vermont; 
Number of claims: 1,763; 
Dollar amount claimed: $11,694,948; 
Average dollar amount claimed per claim: $6,634. 

Rank: 38; 
State: Louisiana; 
Number of claims: 18,375; 
Dollar amount claimed: $121,601,002; 
Average dollar amount claimed per claim: $6,618. 

Rank: 39; 
State: Indiana; 
Number of claims: 24,049; 
Dollar amount claimed: $158,773,869; 
Average dollar amount claimed per claim: $6,602. 

Rank: 40; 
State: New York; 
Number of claims: 41,960; 
Dollar amount claimed: $276,922,301; 
Average dollar amount claimed per claim: $6,600. 

Rank: 41; 
State: Oklahoma; 
Number of claims: 14,998; 
Dollar amount claimed: $98,841,133; 
Average dollar amount claimed per claim: $6,590. 

Rank: 42; 
State: Kansas; 
Number of claims: 10,400; 
Dollar amount claimed: $68,358,137; 
Average dollar amount claimed per claim: $6,573. 

Rank: 43; 
State: Arkansas; 
Number of claims: 10,734; 
Dollar amount claimed: $70,506,217; 
Average dollar amount claimed per claim: $6,568. 

Rank: 44; 
State: Ohio; 
Number of claims: 37,922; 
Dollar amount claimed: $247,544,133; 
Average dollar amount claimed per claim: $6,528. 

Rank: 45; 
State: Iowa; 
Number of claims: 12,441; 
Dollar amount claimed: $81,194,212; 
Average dollar amount claimed per claim: $6,526. 

Rank: 46; 
State: South Dakota; 
Number of claims: 2,452; 
Dollar amount claimed: $15,855,035; 
Average dollar amount claimed per claim: $6,466. 

Rank: 47; 
State: North Dakota; 
Number of claims: 1,973; 
Dollar amount claimed: $12,600,197; 
Average dollar amount claimed per claim: $6,386. 

Rank: 48; 
State: District of Columbia; 
Number of claims: 785; 
Dollar amount claimed: $5,009,342; 
Average dollar amount claimed per claim: $6,381. 

Rank: 49; 
State: West Virginia; 
Number of claims: 4,792; 
Dollar amount claimed: $30,572,209; 
Average dollar amount claimed per claim: $6,380. 

Rank: 50; 
State: Mississippi; 
Number of claims: 12,308; 
Dollar amount claimed: $78,180,183; 
Average dollar amount claimed per claim: $6,352. 

Rank: 51; 
State: Michigan; 
Number of claims: 39,085; 
Dollar amount claimed: $246,018,554; 
Average dollar amount claimed per claim: $6,294. 

State: Average: 
Average dollar amount claimed per claim: $6,755. 

State: Total; 
Number of claims: 1,068,698; 
Dollar amount claimed: $7,273,404,426. 

Source: GAO analysis of IRS data. 

[End of table] 

Table 10: State Ranking for Average FTHBC Dollar Amount Claimed Per 
Claim, Recovery and Assistance Acts Combined, as of July 3, 2010: 

Rank: 1; 
State: Utah; 
Number of claims: 26,240; 
Dollar amount claimed: $200,477,249; 
Average dollar amount claimed per claim: $7,640. 

Rank: 2; 
State: Nevada; 
Number of claims: 31,727; 
Dollar amount claimed: $237,192,799; 
Average dollar amount claimed per claim: $7,476. 

Rank: 3; 
State: California; 
Number of claims: 261,302; 
Dollar amount claimed: $1,950,955,043; 
Average dollar amount claimed per claim: $7,466. 

Rank: 4; 
State: Washington; 
Number of claims: 51,350; 
Dollar amount claimed: $383,302,015; 
Average dollar amount claimed per claim: $7,464. 

Rank: 5; 
State: Virginia; 
Number of claims: 61,901; 
Dollar amount claimed: $461,177,047; 
Average dollar amount claimed per claim: $7,450. 

Rank: 6; 
State: Idaho; 
Number of claims: 15,383; 
Dollar amount claimed: $114,471,451; 
Average dollar amount claimed per claim: $7,441. 

Rank: 7; 
State: Colorado; 
Number of claims: 46,925; 
Dollar amount claimed: $348,361,381; 
Average dollar amount claimed per claim: $7,424. 

Rank: 8; 
State: Hawaii; 
Number of claims: 5,827; 
Dollar amount claimed: $43,241,281; 
Average dollar amount claimed per claim: $7,421. 

Rank: 9; 
State: Maryland; 
Number of claims: 38,389; 
Dollar amount claimed: $283,827,781; 
Average dollar amount claimed per claim: $7,393. 

Rank: 10; 
State: Alaska; 
Number of claims: 5,409; 
Dollar amount claimed: $39,956,432; 
Average dollar amount claimed per claim: $7,387. 

Rank: 11; 
State: Rhode Island; 
Number of claims: 7,000; 
Dollar amount claimed: $51,670,131; 
Average dollar amount claimed per claim: $7,381. 

Rank: 12; 
State: Arizona; 
Number of claims: 62,043; 
Dollar amount claimed: $457,693,021; 
Average dollar amount claimed per claim: $7,377. 

Rank: 13; 
State: Oregon; 
Number of claims: 27,840; 
Dollar amount claimed: $205,303,611; 
Average dollar amount claimed per claim: $7,374. 

Rank: 14; 
State: North Carolina; 
Number of claims: 67,026; 
Dollar amount claimed: $493,805,726; 
Average dollar amount claimed per claim: $7,367. 

Rank: 15; 
State: District of Columbia; 
Number of claims: 3,913; 
Dollar amount claimed: $28,725,188; 
Average dollar amount claimed per claim: $7,341. 

Rank: 16; 
State: Connecticut; 
Number of claims: 20,530; 
Dollar amount claimed: $150,636,054; 
Average dollar amount claimed per claim: $7,337. 

Rank: 17; 
State: Massachusetts; 
Number of claims: 39,654; 
Dollar amount claimed: $290,462,954; 
Average dollar amount claimed per claim: $7,325. 

Rank: 18; 
State: Delaware; 
Number of claims: 6,100; 
Dollar amount claimed: $44,530,509; 
Average dollar amount claimed per claim: $7,300. 

Rank: 19; 
State: Wyoming; 
Number of claims: 5,436; 
Dollar amount claimed: $39,612,196; 
Average dollar amount claimed per claim: $7,287. 

Rank: 20; 
State: Tennessee; 
Number of claims: 53,754; 
Dollar amount claimed: $391,387,509; 
Average dollar amount claimed per claim: $7,281. 

Rank: 21; 
State: Florida; 
Number of claims: 149,066; 
Dollar amount claimed: $1,083,759,253; 
Average dollar amount claimed per claim: $7,270. 

Rank: 22; 
State: Texas; 
Number of claims: 190,979; 
Dollar amount claimed: $1,386,132,255; 
Average dollar amount claimed per claim: $7,258. 

Rank: 23; 
State: Georgia; 
Number of claims: 74,210; 
Dollar amount claimed: $537,942,358; 
Average dollar amount claimed per claim: $7,249. 

Rank: 24; 
State: New Jersey; 
Number of claims: 47,550; 
Dollar amount claimed: $344,277,345; 
Average dollar amount claimed per claim: $7,240. 

Rank: 25; 
State: New Mexico; 
Number of claims: 14,573; 
Dollar amount claimed: $105,434,554; 
Average dollar amount claimed per claim: $7,235. 

Rank: 26; 
State: Minnesota; 
Number of claims: 48,958; 
Dollar amount claimed: $354,110,063; 
Average dollar amount claimed per claim: $7,233. 

Rank: 27; 
State: South Carolina; 
Number of claims: 32,744; 
Dollar amount claimed: $235,688,334; 
Average dollar amount claimed per claim: $7,198. 

Rank: 28; 
State: New Hampshire; 
Number of claims: 9,109; 
Dollar amount claimed: $65,508,209; 
Average dollar amount claimed per claim: $7,192. 

Rank: 29; 
State: Wisconsin; 
Number of claims: 42,818; 
Dollar amount claimed: $305,583,359; 
Average dollar amount claimed per claim: $7,137. 

Rank: 30; 
State: Vermont; 
Number of claims: 3,635; 
Dollar amount claimed: $25,889,006; 
Average dollar amount claimed per claim: $7,122. 

Rank: 31; 
State: Nebraska; 
Number of claims: 18,308; 
Dollar amount claimed: $130,325,686; 
Average dollar amount claimed per claim: $7,119. 

Rank: 32; 
State: Illinois; 
Number of claims: 84,559; 
Dollar amount claimed: $601,022,114; 
Average dollar amount claimed per claim: $7,108. 

Rank: 33; 
State: Maine; 
Number of claims: 8,956; 
Dollar amount claimed: $63,598,545; 
Average dollar amount claimed per claim: $7,101. 

Rank: 34; 
State: Alabama; 
Number of claims: 36,178; 
Dollar amount claimed: $256,890,222; 
Average dollar amount claimed per claim: $7,101. 

Rank: 35; 
State: Louisiana; 
Number of claims: 33,339; 
Dollar amount claimed: $236,578,252; 
Average dollar amount claimed per claim: $7,096. 

Rank: 36; 
State: New York; 
Number of claims: 81,867; 
Dollar amount claimed: $578,850,192; 
Average dollar amount claimed per claim: $7,071. 

Rank: 37; 
State: Pennsylvania; 
Number of claims: 83,627; 
Dollar amount claimed: $591,136,731; 
Average dollar amount claimed per claim: $7,069. 

Rank: 38; 
State: Montana; 
Number of claims: 8,092; 
Dollar amount claimed: $57,119,255; 
Average dollar amount claimed per claim: $7,059. 

Rank: 39; 
State: Kentucky; 
Number of claims: 30,963; 
Dollar amount claimed: $218,529,193; 
Average dollar amount claimed per claim: $7,058. 

Rank: 40; 
State: Missouri; 
Number of claims: 47,288; 
Dollar amount claimed: $333,678,108; 
Average dollar amount claimed per claim: $7,056. 

Rank: 41; 
State: South Dakota; 
Number of claims: 7,362; 
Dollar amount claimed: $51,769,889; 
Average dollar amount claimed per claim: $7,032. 

Rank: 42; 
State: Oklahoma; 
Number of claims: 33,809; 
Dollar amount claimed: $236,090,826; 
Average dollar amount claimed per claim: $6,983. 

Rank: 43; 
State: Arkansas; 
Number of claims: 23,008; 
Dollar amount claimed: $159,706,803; 
Average dollar amount claimed per claim: $6,941. 

Rank: 44; 
State: Kansas; 
Number of claims: 24,096; 
Dollar amount claimed: $166,777,461; 
Average dollar amount claimed per claim: $6,921. 

Rank: 45; 
State: Iowa; 
Number of claims: 27,931; 
Dollar amount claimed: $192,854,612; 
Average dollar amount claimed per claim: $6,905. 

Rank: 46; 
State: North Dakota; 
Number of claims: 6,601; 
Dollar amount claimed: $45,518,418; 
Average dollar amount claimed per claim: $6,896. 

Rank: 47; 
State: Mississippi; 
Number of claims: 20,273; 
Dollar amount claimed: $139,438,872; 
Average dollar amount claimed per claim: $6,878. 

Rank: 48; 
State: Indiana; 
Number of claims: 51,758; 
Dollar amount claimed: $355,951,742; 
Average dollar amount claimed per claim: $6,877. 

Rank: 49; 
State: Ohio; 
Number of claims: 77,083; 
Dollar amount claimed: $530,047,684; 
Average dollar amount claimed per claim: $6,876. 

Rank: 50; 
State: West Virginia; 
Number of claims: 10,041; 
Dollar amount claimed: $67,610,069; 
Average dollar amount claimed per claim: $6,733. 

Rank: 51; 
State: Michigan; 
Number of claims: 84,992; 
Dollar amount claimed: $538,409,466; 
Average dollar amount claimed per claim: $6,335. 

State: Average: 
Average dollar amount claimed per claim: $7,182. 

State: Total; 
Number of claims: 2,251,522; 
Dollar amount claimed: $16,213,018,254. 

Source: GAO analysis of IRS data. 

[End of table] 

[End of Enclosure V] 

Footnotes: 

[1] For purposes of this credit, a first-time homebuyer is any 
individual who has not had an ownership interest in any principal 
residence during the three-year period prior to the date of the 
purchase of the home eligible for the credit. 26 U.S.C. § 36(c)(1). 

[2] Pub. L. No. 110-289, § 3011, 122 Stat. 2654 (July 30, 2008); Pub. 
L. No. 111-5, div. B, tit. I, § 1006, 123 Stat. 115 (Feb. 17, 2009); 
and Pub. L. No. 111-92, § 11, 123 Stat. 2984 (Nov. 6, 2009), 
respectfully. Also, in June 2010, the Homebuyer Assistance and 
Improvement Act of 2010 extended the closing date from June 30 to 
September 30 for any eligible homebuyer who entered into a binding 
purchase contract on or before April 30, 2010. Pub. L. No. 111-198, 
124 Stat. 1356 (July 2, 2010). 

[3] We calculated the $22 billion FTHBC revenue effect by adding Joint 
Committee on Taxation estimates from: Joint Committee on Taxation, 
Estimated Revenue Effects of the Tax Provisions Contained in H.R. 
3221, "The Housing and Economic Recovery Act of 2008" Scheduled for 
Consideration by the House of Representatives on July 23, 2008, JCX-64-
08 (Washington, D.C.: July 2008); Estimated Budget Effects for the 
Revenue Provisions Contained in the Conference Agreement for H.R. 1, 
"The American Recovery and Reinvestment Act of 2009," JCX-19-09 
(Washington, D.C.: March 2009); and Estimated Revenue Effects of 
Certain Provisions Contained in the "Worker, Homeownership, and 
Business Assistance Act of 2009" JCX-45-09 (Washington, D.C.: November 
2009). 

[4] IRS officials believe the data reflect a small overstatement in 
the number of Recovery Act claims and an understated number of 
Assistance Act claims, as IRS previously was not collecting the data 
to precisely associate the claims with these two particular credit 
versions. Further, IRS assumed that some taxpayers elected the 
Assistance Act version instead of the Recovery Act version--85 filers 
for $593,309. In addition, 3,258 claims representing a net credit of 
$9,912,897 had indeterminate purchase dates and are excluded from 
enclosures II through V. Of these claims, 6 claimants representing a 
net credit of $183 are a part of the exclusions noted in enclosures IV 
and V because they had an indeterminate purchase date and were also 
attributable to claims from Army Post Office, American Samoa, Guam, 
Puerto Rico, the Virgin Islands, and claims not associated with a 
state. For both the 3,258 and 6 claimants, as noted above, IRS 
officials attributed the small amount of FTHBC to either difficulties 
associated with not knowing the purchase date of the home or the phase 
out provision. 

[5] From the taxpayer's perspective, the Housing Act subsidy is an 
interest-free loan, and the value of the subsidy is the reduced 
interest cost relative to what would have been paid with alternative 
financing. From the federal government's perspective, the cost of the 
subsidy is the interest cost on the loans at the Treasury bond 
interest rate along with some losses from taxpayers failing to comply 
with the repayment provision. 

[6] The recapture provision is limited to the amount of gain on the 
sale, so a taxpayer could sell within 3 years and still not owe 
repayment. 

[7] GAO, First-Time Homebuyer Tax Credit: Taxpayers' Use of the Credit 
and Implementation and Compliance Challenges, [hyperlink, 
http://www.gao.gov/products/GAO-10-166T[ (Washington, D.C.: Oct. 22, 
2009). We reported state data through August 22, 2009. 

[8] We did not combine the number of FTHBC claims and associated 
dollar amount across the three credit versions since some claimants 
claimed a version that must be repaid--under the Housing Act--and 
others claimed versions--under either the Recovery Act or the 
Assistance Act--that essentially serve as grants. The Housing Act 
version affects the federal revenue loss differently than the other 
two versions. 

[9] IRS usually classified a claim by state based on the taxpayer's 
home address. However, some taxpayers may have used the address of a 
tax lawyer or accountant or the address of a place of business; 
moreover, such an address could have been located in a state other 
than the state in which the taxpayer resided. 

[10] Rankings on a "per resident" basis differ from rankings on a "per 
FTHBC claim" basis because "per resident" rankings include all of the 
people in each state and "per FTHBC claim" rankings include only those 
taxpayers who claimed the FTHBC. 

[11] The applicable dates for each version of the credit in tables 2 
through 4 differ from the applicable dates in table 1 for several 
reasons. First, the Recovery Act version overlapped with the Housing 
Act version from January 1, 2009, through July 1, 2009. Because the 
Recovery Act version provided a higher credit amount and waived 
repayment requirements, we assume eligible taxpayers took the Recovery 
Act version of the FTHBC for homes purchased during this time. Second, 
the Assistance Act was enacted on November 7, 2009, and extended the 
Recovery Act (with certain changes) from November 30, 2009, though 
April 30, 2010. As a result, we categorized Assistance Act FTHBC 
claims as those taking place from December 1, 2009, through April 30, 
2010. Third, long-term homeowners claiming the credit under the 
Assistance Act could begin claiming the credit as of November 7, 2009. 

[12] This enclosure excludes 1,576 claims from Army Post Office, 
American Samoa, Guam, Puerto Rico, the Virgin Islands, and any claims 
not associated with a state, representing a net credit of $11,508,883. 

[13] This enclosure excludes 1,576 claims from Army Post Office, 
American Samoa, Guam, Puerto Rico, the Virgin Islands, and any claims 
not associated with a state, representing a net credit of $11,508,883. 

[End of section] 

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