Withdraw excess IRA contribution and first time home purchase at the same time?

[astronantman]

Hi, I withdrew 6000$ excess contribution and 2000$ earnings from these excess contribution before tax filling date, I made a first time home purchase recently.

Can I claim these earnings (only these 2000$, right?) as "first time home purchase"?

Can I avoid tax and penalty? (within 5 years of opening IRA, under age 59)

[Opus 17]

No.  And it doesn't work that way anyway.  The first time homebuyer provision only would exempt you from the 10% penalty for early withdrawal, the withdrawal is still subject to regular income tax.  The withdrawal of earnings due to excess contributions should only be subject to regular income tax anyway, not a penalty, so even if you could put it toward the first time homebuyer exception, it wouldn't change your tax.