IRS Link to Form — Found Here

If a person moves from his first-purchased home, or it is destroyed, and he took the first-time homebuyer credit at purchase, he may have to repay the credited amount if the home was sold or destroyed within 36 months. He must file a 5405 and begin making payments in the form of additional taxes going forward.

Form 5405 is the filing for those who sell their home or see it destroyed within 36 months of receiving the first-time homebuyer tax credit. The First Time Homebuyer Look-Up Tool is an IRS database allowing consumers to see all relevant information about when they took the FTHBC and how much they might owe back if they no longer used it as a primary residence within 36 months.

It may seem odd to require that a homebuyer repay the credit if their home was destroyed, but that is why they might have been obligated to own the appropriate insurances on their home, to make sure their obligations could be fulfilled in the event of a loss.