@QRFMTOA
The key is 5329 Line 2 "Early distributions included in income".
Your withdrawn contributions are not included in income.
According to the instructions for 5329,
it then states
The additional tax on early distributions
doesn’t apply to the distributions
described next. Enter on line 2 the
amount that you can exclude
09 IRA distributions made for the
purchase of a first home, up to
$10,000.
Note:
There is a special case if you did conversions of an IRA into a Roth.
that's a whole other can of worms we won't go into.
