Deciding Between Saving for a Home or Retirement: Examining Rules for First-Time Homebuyer Retirement Plan Distributions

Recently, I was discussing an issue with one of my younger acquaintances who brought up:

I wanted to discuss 401Ks as opposed to saving for future home purchases with disposable income, however I’m uncertain as to the appropriate amounts I should put in my 401K account.

Simply stated: Should I save for retirement or for my down payment?”

This question is so integral to millennial personal finance that I’m surprised I have never been asked it or thought about writing about it myself before now.

My immediate and most basic general rule for responding to such situations would be,

Start each year by getting your full 401K match, then start saving for a home.

Free money is always worth your while; even if it delays home purchasing for some time.

Note that my friend lives in San Francisco Bay area – my next line of wisdom would have been “But don’t buy in Bay anyways!,” yet back to their question – can my friend choose both options?

As I continued thinking about his question, I remembered the Qualified First-Time Homebuyer Distribution Rule exception for IRAs. Contributions made directly into Roth IRAs can be withdrawn tax-free and without penalty at any time – making them an excellent option for first-time homebuyers. Earnings (on Roth or other IRAs) cannot usually be withdrawn prior to age 59.5 without incurring a 10% tax penalty.

But with the qualified first-time homebuyer exception for IRAs, up to $10,000 of earnings on contributions could also be tax-free and penalty-free – see IRS Publication 590b for details.

Even if you are under age 59 1/2, the additional 10% tax doesn’t apply to distributions you use to buy, build, or rebuild a first home.

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