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

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)是面向Delaware购房者的抵押贷款抵税证书，由Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc.管理。 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. 资金来自Federal mortgage credit certificate authority administered by DSHA。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)提供最高$2,000的援助。 该项目可与Stackable 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).结合使用。 金额是该项目公布的上限，并非报价——具体每人的援助金额由Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc.决定。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)是税收抵免而非贷款，因此无需偿还。 触发还款的情形：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. 该援助以N/A (no lien; mortgage credit certificate)顺位留置权登记。 免除和还款条款由项目设定，并可能变化——申请前请在项目官方网页上确认。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)面向首次购房者和将房屋作为主要住所自住的购房者。 此处的“首次”有例外情况：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. 关于信用，该项目说明：Not specified in the DE Tax Credit Notice; credit standards governed by the related underlying mortgage product. 居住要求：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.

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)的收入限制如下：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. 该限制适用于家庭总收入，而不仅是借款人的收入。 地区收入中位数由HUD公布并每年更新，因此在依据某个数字之前，请查看该县的最新表格。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)将房价上限设为$617,241。 符合条件的房屋类型包括Single-family detached、Townhouse/row house/patio home (attached)、1-4 unit dwellings和Condominium (subject to mortgage insurer guidelines)。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)在其服务群体中提到了退伍军人。 在此列出仅表示项目提到了该群体，并不表示仅凭群体身份即可使申请人符合条件——其余资格规则仍然适用。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)服务于在Delaware任何地方购房的购房者。 该项目针对特定区域：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. 目标社区：Census tracts: New Castle 0006.02, 0019.02, 0021.00, 0023.00, 0029.00, 0030.02; Kent 0425.00; Sussex 0505.03, 0507.11。

Delaware First-Time Homebuyer Tax Credit (DE Tax Credit / MCC)的申请通过Delaware State Housing Authority (DSHA); Program Administrator: Hilltop Securities Inc.办理，该机构在其网站上公布现行条款和申请步骤。 资金通过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).预留。 Hey Prescott不是贷款机构，也不受理申请；本页介绍该项目，方便购房者向贷款机构或住房咨询师咨询。