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Investors & landlords
No, if your home is not used as your primary residence for which the MCC program was issued, there could be a recapture tax applied for that tax year.
A re-issuance for the MCC would have to occur to continue receiving the credit for the property, as the MCC is currently not being offered in 2022. There is a checklist for the re-issuance of the MCC. See the link below for the Checklist:
MCC Re-Issuance Package Checklist
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‎February 27, 2023
11:36 AM