Regarding the recent reply: What I can't understand is that there is one spouse whoa qualified first time home buyer and who is buying the house in their name only, who qualifies for the mortgage which is based on that one person's income and responsibility and seems like only one person is the only buyer who needs to be qualfied.  And  why would the IRS talk about a spouse giving money out of that person's IRA to another spouse if they are both considered the buyers?  (No need to give to another when it's for both their purchase as apposed to just the qualified buyer spouse?)