Well this option sounds different, but apparently buyers that qualify can sell their tax credit to FHA-approved mortgagees and non-profit organizations as well as some Federal, state and local agencies that want to buy them.  Of course there are conditions that are important to the legal execution of this kind of deal:

• the proceeds of the sale cannot exceed the tax credit
• the borrower must certify that the tax credit is not going to pay for any other bills
• the FHA must have a copy of the borrower’s tax refund or the IRS form 5045 in their files
• any fees and costs of the sale cannot exceed more than 2.5% (ex. $6,000 tax credit with all fees and costs extracted the borrower can not receive less than $5850 for the sale of their tax credit)
• the borrower must have at least 3.5% of down payment that does not include any of the funds from the sale

For information regarding this, ask your mortgage company the FHA directly.