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. (e) Reporting If the Secretary requires information reporting under section 6045 by a person described in subsection (e)(2) thereof to verify the eligibility of taxpayers for the credit allowable by this section, the exception provided by section 6045(e) shall not apply. (f) Recapture of credit (1) In general If a taxpayer disposes of the principal residence with respect to which a credit was allowed under subsection (a) (or such residence ceases to be the principal residence of the taxpayer (and, if married, the taxpayer’s spouse)) before the end of the 5-year period beginning on the date of the purchase of such residence by the taxpayer, the tax imposed by this chapter for the taxable year of such disposition or cessation shall be increased by the amount of the credit so allowed. (2) Limitation based on gain In the case of the sale of the principal residence to a person who is not related to the taxpayer, the increase in tax determined under paragraph (1) shall not exceed the amount of gain (if any) on such sale. Solely for purposes of the preceding sentence, the adjusted basis of such residence shall be reduced by the amount of the credit allowed under subsection (a). (3) Exceptions (A) Death of taxpayer Paragraphs (1) shall not apply to any taxable year ending after the date of the taxpayer’s death. (B) Involuntary conversion Paragraph (a) shall not apply in the case of a residence which is compulsorily or involuntarily converted (within the meaning of section 1033(a)) if the taxpayer acquires a new principal residence during the 2-year period beginning on the date of the disposition or cessation referred to in paragraph (1). Paragraph (1)