I was in a bit of a hurry answering your question previously, Nancy, as the telephones were both ringing and I am a poor receptionist. This will better qualify my earlier response. According to the IRS, a first-time home buyer is an individual (and the individual's spouse, if married) who has not had an ownership interest in a principal residence (within the meaning of Section 121 of the Internal Revenue Code) during the three years before the date a new principal residence is purchased. Applying Section 121, a taxpayer can be a first-time home buyer if the taxpayer has not owned and used a property as a principal residence at any time during the three years before the date of purchase of the new residence. Taxpayers affected by Hurricane Katrina who have owned but not used their property as a principal residence within the last three years may be eligible for the first-time home buyer credit when they purchase a new principal residence.

Nancy,
It sounds like you do not qualify.
Good Luck!

No. Please see the link below and also information at irs.gov..