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The income limits to receive the full benefit of the first time homebuyer tax credit program good through November 30th 2009 is $75,000 for single borrowers and $150,000 for joint borrowers that file a tax return together.

For modified adjusted gross income levels above those limits, the credit is adjusted incrementally and eventually falls to zero at the $95,000 level for single and $170,000 for joint borrowers.