First home purchase for IRA is:
"it also applies if you or your spouse haven't owned a principal residence at any time during the past two years. The operating word here is 'principal', because even if you've owned a vacation home during that time, the exemption can still apply.
Also, you yourself don't have to be the homebuyer. You can also qualify for the exemption if you're helping your spouse, child, grandchild or parent buy a home.
The maximum penalty-free withdrawal from an IRA under the homebuyer exemption is $10,000."
