Certain member of the armed forces may still be eligible for the 2009 first time homebuyer tax credit

As many people know, the first-time homebuyer credit (otherwise known as the "Homeownership and Business Assistance Act of 2009" as signed into law on 6 Nov 2009, extending and expanding the previous first time homeowner credit) required an eligible individual to have a ratified contract by 30 April 2010, and thus has long since expired for most taxpayers.  However, if you are a member of the armed forces who was assigned overseas for 90 days or more between the dates of 31 Dec 2008 and 1 May 2010, you may have an extra year to qualify for the credit.  According to the IRS website:

"Members of the military and certain other federal employees serving outside the U.S. have an extra year to buy a principal residence in the U.S. and qualify for the credit. Thus, an eligible taxpayer must buy, or enter into a binding contract to buy, a principal residence on or before April 30, 2011. If a binding contract is entered into by that date, the taxpayer has until June 30, 2011, to close on the purchase. Members of the uniformed services, members of the Foreign Service and employees of the intelligence community are eligible for this special rule. It applies to any individual (and, if married, the individual’s spouse) who serves on qualified official extended duty service outside of the United States for at least 90 days during the period beginning after Dec. 31, 2008, and ending before May 1, 2010. "

Additional details can be found at the IRS website:  First-Time Homebuyer Credit: Members of the Military and Certain Other Federal Employees