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Marital Status. In the case of a married couple, if one of the partners has never owned a home independent of his or her partner, the couple qualifies for the first-time home buyer designation, as long as they have not owned a home in the last three years.
As a result, you can qualify as a first-time home buyer several times during your lifetime. For example, if you sell your home and live in an apartment for three years, you're now a first-time home buyer under the IRA definition.