The First Time Home Buyer's "stimulus" program that was to have sunsetted the end of November (09) has been extended to April 30, 2010...but with some additional provisions for transactions that have not actually closed by that date. HOWEVER - there is now an additional provision that may well benefit folks who don't qualify as "first time home buyers".  If you have lived in your home for 5 consecutive years out of the past 8, you may qualify for a $6500 tax credit (not deduction but credit...which is much better). I have an attachment of 18 pages that very well summarises the whole program. Can't seem to figure out how to attach it to this blog...so just email me at brucetulloch@gmail.com or call office at 406-755-4550 or cell at 406-270-7320 and I'll shoot you an email with the attachment. This $6500 tax credit may very well help present homeowners as they seek to upgrade/size or down size homes.