Publication 970: Tax Benefits for Higher Education; Who Can Make Early Withdrawals Free of the 10% Tax?

Publication 970

2000 Tax Year

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

This is archived information that pertains only to the 2000 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

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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