Why doesnt it apply? Did they sell the home? Did they fill out the 5405 in that year of sale showing that its been disposed of?
You may want to use the IRS FTHBC lookup tool and see what IRS has on record for them
https://www.irs.gov/credits-deductions/individuals/first-time-homebuyer-credit-account-look-up
♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
