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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