"where can I apply $10,000 exclusion in 2021 for this year's distribution amount?"
The 2021 1099-R is going to be entered differently and separately from the carry over of 2020 covid-related distributions with deferred reporting for income tax purposes. That's because these are two different provisions.
Is that what you mean?
Let me try it this way:
The 3-year carryover from a 2020 covid-related distribution will be reported on Form 8915-F, which hasn't appeared in an update, yet.
The penalty waiver for first time home buyer for early withdrawal is Form 5329.
https://www.investopedia.com/articles/personal-finance/110415/can-you-use-your-ira-buy-house.asp
You can use your covid money for anything you want, but that doesn't change the distribution rule it fell under. Spending it on a home has nothing to do with tax reporting for the three-year rule. And, the disaster provision for a home in 2021 has nothing to do with disaster provisions in 2020. I don't really know where buying a home fits into this discussion.
Hope that helps.
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