Thanks for your kind response and you are correct. Still it is not clear to me here is my situation. I never lived in my second home and still not living but renting it out but that is my first home purchase in other state. I live in different state, currently staying in rental home. For the of tax purpose, could I consider my second home as a first home purchase ( indeed it is my first home purchase ) and take the advantage of first time home buyers tax credit?
