Hello.

I was divorced in 2015, and was given ownership of our home. My spouse never filled out the form 5405 to transfer repayment of the first time home buyer credit to me. I've been paying the $500 every year, but now I have repaid all of my half of the credit, and the IRS will not let me continue paying.

My spouse is overseas, does not file taxes and I do not have a way to contact him to try to get him to file this form. Is there a way for me to notify the IRS that the repayment should be my responsibility so that I can continue paying it?