dmertz
Level 15

Retirement tax questions

It's uncommon for a surviving spouse not to move the inherited Roth IRA into a Roth IRA owned by the surviving spouse, rather than maintain the IRA as an inherited Roth IRA.  Many (perhaps most) Roth IRA agreements make it mandatory for the surviving-spouse beneficiary to treat the inherited Roth IRA as the surviving spouse's own.  Therefore, it's entirely possible that the code for this distribution is J because it's actually a distribution from the surviving spouse's own IRA.

As macuser_22 said, because you had an ownership interest in a principal residence at least as recently as 1/2015, you would not qualify as a first-time homebuyer with respect to any distribution you made in 2016.

Along with the Roth IRA, your husband's basis in Roth IRA contributions and conversions moved with the IRA.

So you first need to determine if the Roth IRA is indeed an inherited Roth IRA (titled as something like: Husband, deceased, FBO Surviving Spouse, beneficiary) or is an owned Roth IRA, titled in only your name.  You'll may then need to determine the amount of contribution and conversion basis your husband had in Roth IRAs.