It depends on what you are trying to do.
For example, if you want to take money out of your IRA to buy a house and avoid the 10% early distribution penalty, your are a "first time home buyer".
"The definition of 'first-time home buyer' in this case is broader than you might think. You qualify as a first-time home buyer so long as you had no ownership interest in a main home any time within two-years before the date you acquire your new home."
Reference: https://www.nolo.com/legal-encyclopedia/using-ira-make-house-down-payment.html#:~:text=If%20you%20qu...
