"My question mainly pertains to who qualifies as a "qualified individual.""

You know you have a few things intertwined that don't relate, right? The Home Buyer provision has nothing to do with CARES, nor the deferral for up to three years for reporting a taxable distribution. The covid issue and the home buyer issue are two different reasons you might get the early distribution 10% penalty waived.

So, which qualification do you really need to read about?