| The IRS tax law defines "first-time home buyer" as a buyer who has not owned a principal residence during the three-year period prior to the purchase. Specifically, for married taxpayers, the law tests the homeownership history of both the home buyer and his/her spouse.
For example, if you have not owned a home in the past three years but your spouse has owned a principal residence, neither you nor your spouse qualifies for the first-time home buyer tax credit.
Regretably, you would not qualify for the First Time Home Buyer Credit as your boyfriend owned a home previously.
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First time Homebuyer credit 
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