IRS Tax Forms  
Publication 970 2000 Tax Year

Who Can Make Early Withdrawals Free of the 10% Tax?

You can make a withdrawal from your traditional or Roth IRA before you reach age 59 1/2 and not have to pay the 10% additional tax if, for the year, you pay qualified higher education expenses for yourself, your spouse, or you or your spouse's children or grandchildren.

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