Can you clarify what first-time homebuyer exception you are referring to?
There is a proposed bill that if passed, would provide a mortgage relief credit for first time home buyers. However, it has not passed yet and therefore, does not affect your 2023 income tax return.
The last time a first-time homebuyer credit was in effect was for purchases that occurred from 2008-2010. Please see this link for additional information.
Did you take a IRA distribution early to buy a house? That is just an exception to the 10% Early Withdrawal Penalty. You still owe the tax on it.
For the ROTH. Did you make a contribution? You may have contributed over the max allowed. Or did you convert a IRA to a ROTH IRA? That is taxable.
In order to receive the exception to the early withdrawal penalty, your 1099R has to be coded with a J in box 7. Then, there are a series of questions that arise about the ROTH distribution (Code J indicates that there was an early distribution from a ROTH IRA). When you get thru those remaining questions, the 10K will be nontaxable on the 1040.