I was waiting for someone to mention it, EJ, pointed out the flaw for So Cal, 75k max agi for single filers and 150k for married, with no regional allowance. 75k max income, if you are single and make sub 75k, you would have a hard time buying a house. At 88k, your credit is cut in half.
You also cannot have owned a principal residence for three years prior.
Of course the credit is available to non resident aliens, I was all bummed when I realized I didn’t qualify because my income was too high, but now I feel all better knowing that anyone who has been physically in this country for 180 days, legally or not, qualifies, oh goodie!