Who Must File
You must file Form 5405 if you meet either of the following conditions.
You disposed of your home or you ceased using the home as your main home in 2013. (Note. This condition does not apply if you purchased the home after 2008 and you owned and used it as your main home for at least 36 months beginning on the purchase date.)
You are repaying the credit because you purchased your home after 2008, the home was destroyed or you sold it through condemnation or under threat of condemnation in 2011, and you did not purchase a new home within 2 years of the event.
In all other cases, you are not required to file Form 5405. Instead, enter the repayment on Form 1040, line 59b, or Form 1040NR, line 58b, whichever applies. For example, you are not required to file Form 5405 if you are making an installment payment of the credit you claimed for a home you purchased in 2008 and you owned it and used it as your main home during all of 2013.
Repaying the Credit (for Purchases After 2008)
If you purchased the home after 2008, and you owned it and used it as your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit or file Form 5405.
For 2008 purchases, see Part II. Repayment of the Credit, later.
You generally must repay the credit if, after the year for which you claimed the credit, you dispose of the home or it
ceases to be your main home during the 36-month period beginning on the purchase date. This includes situations where you sell the home (including through foreclosure), you convert the entire home to business or rental use, the home is destroyed or condemned, or you dispose of the home under threat of condemnation.
When you convert your entire home to business or rental use, you no longer use any part of it as your main home. The home is used for business if you use it for an activity that you carry on to make a profit. The facts and circumstances of each case determine whether or not an activity is a business.
You repay the credit by including it as an increase in tax on the return for the year you dispose of the home or it ceases to be your main home. However, if the home is destroyed or condemned, or you dispose of the home under threat of condemnation, and you do not acquire a new home within 2 years of the event, you must repay the entire repayment amount with the return for the year in which the 2-year period ends.
If you and your spouse claimed the credit on a joint return, each spouse is treated as having been allowed half of the credit for purposes of repaying the credit.
http://www.irs.gov/pub/irs-pdf/i5405.pdf