To qualify for this
refund, you must be 18 or older, you can not have previously owned a home (or an interest in a home, which includes putting your name on the deed of your parent's cottage in order to avoid probate
fees), and this all applies to property
anywhere in the world.
I have found that using Schwab for their online hi - yield checking account is pretty helpful, because they also
refund all ATM
fees, in effect letting you withdraw from
anywhere.