Do I qualify as a first time home buyer?

(8)Qualified first-time homebuyer distributions
(A)In general
The term “qualified first-time homebuyer distribution” means any payment or distribution received by an individual to the extent such payment or distribution is used by the individual before the close of the 120th day after the day on which such payment or distribution is received to pay qualified acquisition costs with respect to a principal residence of a first-time homebuyer who is such individual, the spouse of such individual, or any child, grandchild, or ancestor of such individual or the individual’s spouse.

(B)Lifetime dollar limitation
The aggregate amount of payments or distributions received by an individual which may be treated as qualified first-time homebuyer distributions for any taxable year shall not exceed the excess (if any) of—
(i)$10,000, over
(ii)the aggregate amounts treated as qualified first-time homebuyer distributions with respect to such individual for all prior taxable years.
(C)Qualified acquisition costs
For purposes of this paragraph, the term “qualified acquisition costs” means the costs of acquiring, constructing, or reconstructing a residence. Such term includes any usual or reasonable settlement, financing, or other closing costs.

(D)First-time homebuyer; other definitions
For purposes of this paragraph—
(i)First-time homebuyer
The term “first-time homebuyer” means any individual if—
(I)such individual (and if married, such individual’s spouse) had no present ownership interest in a principal residence during the 2-year period ending on the date of acquisition of the principal residence to which this paragraph applies, and
(II)subsection (h) or (k) of section 1034 [4] (as in effect on the day before the date of the enactment of this paragraph) did not suspend the running of any period of time specified in section 1034 [4] (as so in effect) with respect to such individual on the day before the date the distribution is applied pursuant to subparagraph (A).  don't apply because 1034 was the code section long ago that allowed rollover of gain when one residence was sold and another was bought
(ii)Principal residence
The term “principal residence” has the same meaning as when used in section 121.

(iii)Date of acquisition
The term “date of acquisition” means the date—
(I)on which a binding contract to acquire the principal residence to which subparagraph (A) applies is entered into, or
(II)on which construction or reconstruction of such a principal residence is commenced.
(E)Special rule where delay in acquisition
If any distribution from any individual retirement plan fails to meet the requirements of subparagraph (A) solely by reason of a delay or cancellation of the purchase or construction of the residence, the amount of the distribution may be contributed to an individual retirement plan as provided in section 408(d)(3)(A)(i) (determined by substituting “120th day” for “60th day” in such section), except that—
(i)section 408(d)(3)(B) shall not be applied to such contribution, and
(ii)such amount shall not be taken into account in determining whether section 408(d)(3)(B) applies to any other amount.