For a Traditional IRA the $10,000 exclusion is for First Time Home Purchase. If you are over 59 1/2 you can withdraw for any reason without a penalty however the withdrawal will be taxed as ordinary income. See link below-
Note: If you withdrew the money due to a COVID related issue and you are under 59 1/2 the penalty would be waived and you would have the option to spread the tax over a three year period.
You do not have to test positive for COVID but be financially impacted by COVID-19 for you or anyone in your house hold. See link below-
-follow these link(s) for additional information-
Retirement Topics Tax on Early Distributions | Internal ...
2020 Stimulus: Tax Relief for This Year's Taxes - TurboTax ...
