One of my friend wants to buy a condo. He is married and file income tax separately. His income is lower than $75k and is first-time home buyer. (His spouse doesn't have property either.) He wants to buy the property alone since his wife has finance problem. How is the 8k tax credit working? I think he is qualified to have 4k. How is his wife? Is she qualified to have 4k tax credit even she is not the owner? Thanks.