@qbteachmt In my question "Here the contribution includes the conversion?", the emphasis is "Here", i.e. in the context quoted:

it [the distribution] is made after the 5-year period beginning with the first tax year for which a CONTRIBUTION was made to a Roth IRA set up for your benefit

I did not see you provided an answer and reason. Not everyone can make a direct contribution to the Roth IRA. I understand you do not like math, but math allows us to compare answer without ambiguity. Words are difficult to interpret. After reading your post, I still cannot figure out your answer to my question is yes or no, and based on what authority.

You also said you like investopedia, but it is not the authority. I believe the following quoted text from your previous post is incorrect:

"Exceptions to the 5-Year Rule

Under certain conditions, you may withdraw earnings without meeting the five-year rule, regardless of your age. You may use up to $10,000 to pay for your first home or use the money to pay for higher education for yourself or for a spouse, child, or grandchild."

I do not think there is an exception to the 5 year rule, at least I cannot find from the official record. There is exception for 10% penalty only. Again it is hard to compare through words what you meant and what I meant, so I will provide another numeric example (taxpayer's age is 30):

- 2020: distribution 33000
- 2016: direct contribution 5000
- 2017: direct contribution 5000
- 2018: direct contribution 5000
- 2019: direct contribution 5000
- earning: 13000
- qualified first time home purchase: 10000

What is the taxable amount and the amount subject to 10% penalty? I have my answers but I do not want to mislead you. After you post yours, I will post mine. This example will demonstrate there is an exception to the 5 year rule or not better than words.