Using Retirement Funds to Buy a Home: IRA Exceptions and 401(k) Loans (Rules to Know)

This is one of the highest-impact education topics for first-time buyers trying to bridge a down payment gap—but it needs to be done carefully.

IRA early distribution: first-time homebuyer exception

The IRS lists an exception to the 10% additional tax for qualified first-time homebuyers up to $10,000 (rules and definitions apply).

401(k) loans: the basic repayment rule

IRS guidance explains that plan loans generally must be repaid within five years with at least quarterly payments, with an exception to the five-year requirement if the loan is used to purchase a primary residence (subject to plan rules).

The risk checklist (don’t ignore this)

  • Borrowing from retirement can create long-term opportunity cost
  • Plan rules vary (a loan is only possible if the plan permits it)
  • A mortgage strategy built on retirement funds must also cover closing costs and reserves

FAQ

Can I take $10,000 from my IRA for a first home without the penalty?

IRS describes an exception up to $10,000 for qualified first-time homebuyers (eligibility definitions apply).

Are 401(k) loans always allowed?

No—IRS states plans may, but aren’t required to, offer loans.

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