How can two unmarried buyers allocate the Worker, Homeownership and Business Assistance Act of 2009 if one qualifies for the $8,000 first time home buyer tax credit and the other qualifies for the $6500 repeat homebuyer credit?  The buyers can allocate the tax credit in any reasonable manner, provided neither claims a tax credit higher than the one they qualify for and the home purchase does not yield a total of more than $8,000 in tax credits.  For example, the repeat home buyer could claim $6,500 and the first-time home buyer could claim $1,500.  Alternatively, both buyers could claim a $4,000 tax credit.