he deadline for 1st time home buyers tax credit is Dec 1st 2009. To qualify you have to close before 1st Dec 2009. The $8000 tax credit is not a deduction on your return it is a dollar to dollar reduction on the taxes owed. For example you owe $4000 to the IRS in federal taxes, with the home buyers credit you get a refund of $4000 ($8000-$4000) OR if you are getting a refund of $1282 it will be topped with the $8000, total refund $9282.
Non US citizens or temporary visa holders may also qualify for the the tax credit. If you are a non-resident according to IRS definition, meet the income limits and has not owned a principal residence in previous 3 years, you qualify for the tax credit.
If you are residing in the US for more than 6 months, have an income and file 1040 then you are considered a resident according to IRS definition.
For more information on first time home buyer’s tax credit