Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) هو شهادة ائتمان الرهن العقاري لمشتري المنازل في Delaware، وتديره Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc. The Delaware First-Time Homebuyer Tax Credit is a federal Mortgage Credit Certificate (MCC) under IRC Section 25 that gives qualified first-time homebuyers a non-refundable federal income tax credit equal to 35% of the mortgage interest paid each year, up to a maximum of $2,000 per tax year. The credit can be claimed for the life of the loan as long as the home remains the borrower's principal residence. It can be issued with a DSHA first mortgage (0% origination fee) or stand-alone (1% fee). 35% of annual mortgage interest as a federal tax credit, up to $2,000/year. Claimable every year for the life of the loan. Reduces federal tax liability and improves qualifying income. Stackable with DSHA first mortgage and DPA second loans. Veterans and targeted-area buyers exempt from first-time requirement. يأتي التمويل من Federal mortgage credit certificate authority administered by DSHA.

يقدم Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) مساعدة تصل إلى $2,000. يمكن الجمع بين البرنامج وStackable with any DSHA first mortgage and any DSHA DPA second loan (First State, Keys4You, Take5, Diamond in the Rough). Can also be issued stand-alone with a non-DSHA mortgage (1% origination fee). المبالغ هي الحدود القصوى التي ينشرها البرنامج، وليست عرضًا؛ Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc. هي التي تحدد أي مبلغ يُمنح لكل شخص.

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) إعفاء ضريبي وليس قرضًا، لذا لا يوجد ما يُسدَّد. يُستحق السداد عند Not a loan; no repayment. Credit may be claimed annually for the life of the loan as long as the home remains the borrower's principal residence. تُسجَّل المساعدة في مرتبة الرهن: N/A (no lien; mortgage credit certificate). يحدد البرنامج شروط الإعفاء والسداد وقد تتغير؛ تحقّق منها في الصفحة الرسمية للبرنامج قبل التقديم.

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) مفتوح أمام مشتري المنازل لأول مرة ومشتري المنازل الذين سيسكنون المنزل كمسكن رئيسي. لعبارة "لأول مرة" استثناءات هنا: First-time homebuyer = no ownership interest in a primary residence during the prior three years. Qualified Veterans (38 USC §101, with DD-214) are exempt from the first-time-homebuyer requirement; the veteran need not be the applicant but the home must be the veteran's primary residence. Homes in federally designated Targeted Area census tracts are also exempt and qualify for higher income/purchase-price limits. بشأن الائتمان، ينص البرنامج على: Not specified in the DE Tax Credit Notice; credit standards governed by the related underlying mortgage product. شرط الإقامة: All housing units must be located in Delaware and used as the borrower's principal residence. Tax credit is non-refundable (limited to tax liability); unused portion may be carried forward per IRC rules. Must obtain certificate before reservation expiration (120 days). $350 tax certificate fee. Standard MCC federal recapture tax may apply on sale within 9 years. Min credit score, DTI, household-size cap, liquid assets, and min contribution not specified in the DE Tax Credit Notice (governed by the related mortgage product). Program Administrator is Hilltop Securities Inc.

يحدد Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) حد الدخل على النحو التالي: Household income limits (by household size): New Castle County non-targeted $119,400 (1-2 person) / $137,310 (3+ person); New Castle targeted $143,280 / $167,160. Kent & Sussex non-targeted $108,800 (1-2) / $125,120 (3+); Kent & Sussex targeted $130,560 / $152,320. Income counted for those on the note and/or mortgage only. ينطبق الحد على إجمالي دخل الأسرة، وليس على دخل المقترض وحده. تنشر HUD أرقام الدخل الوسيط في المنطقة وتحدّثها سنويًا، لذا راجع الجدول الحالي للمقاطعة قبل الاعتماد على أي رقم.

يضع Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) حدًا أقصى لسعر الشراء قدره $617,241. تشمل أنواع العقارات المؤهلة Single-family detached، Townhouse/row house/patio home (attached)، 1-4 unit dwellings وCondominium (subject to mortgage insurer guidelines).

يذكر Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) المحاربين القدامى ضمن الفئات التي يخدمها. ذِكر فئة هنا يعني أن البرنامج يذكرها، لا أن الانتماء إليها وحده يجعل المتقدم مستوفيًا للشروط؛ إذ تظل بقية قواعد الأهلية سارية.

يخدم Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) مشتري المنازل الذين يشترون في أي مكان في Delaware. يستهدف البرنامج مناطق محددة: Mortgages on residences in federally designated Targeted Area census tracts are exempt from the first-time-homebuyer requirement and qualify for higher income and purchase-price limits. Tracts: New Castle 0006.02, 0019.02, 0021.00, 0023.00, 0029.00, 0030.02; Kent 0425.00; Sussex 0505.03, 0507.11. الأحياء المستهدفة: Census tracts: New Castle 0006.02, 0019.02, 0021.00, 0023.00, 0029.00, 0030.02; Kent 0425.00; Sussex 0505.03, 0507.11.

تُقدَّم طلبات Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC) عبر Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc.، التي تنشر الشروط الحالية وخطوات التقديم على موقعها. تُحجز الأموال عبر First-come, first-served via DSHA Mitas online (https://DSHA.MITAS.com); reservable Mon-Fri 9:30 AM-5:30 PM. 120-day reservation period from reservation to closing (stand-alone MCCs). Hey Prescott ليست جهة إقراض ولا تقبل الطلبات؛ تصف هذه الصفحة البرنامج ليتمكن مشتري المنزل من عرضه على جهة إقراض أو مستشار إسكان.