Exceptions
No credit under subsection (a) shall be allowed to any taxpayer for any taxable year with respect to the purchase of a residence if—
(1)#
the taxpayer is a nonresident alien,
(2)#
the taxpayer disposes of such residence (or such residence ceases to be the principal residence of the taxpayer (and, if married, the taxpayer’s spouse)) before the close of such taxable year,
(3)#
a deduction under section 151 with respect to such taxpayer is allowable to another taxpayer for such taxable year, or
(4)#
the taxpayer fails to attach to the return of tax for such taxable year a properly executed copy of the settlement statement used to complete such purchase.