If you ever received the first-time homebuyer credit, you may be subject to repayment of all or some of the credit.
If you purchased the home in 2008 and disposed of the home, you need to pay the remainder of the credit back. For anyone that received the credit but did not purchase the home in 2008, they do not need to pay the remaining amount back after disposing of the property.
2024 is the last year to file Form 5405. The 15-year repayment period for homes purchased in 2008 began wit ends with the 2024 tax return.