IRA distribution for higher education

[David]

My client is divorced, does not claim child as a dependent. He pays all college expenses,
He took a distribution from his IRA, part of which was used to pay the college expenses.
Can he use the amount paid to reduce the 10% early distribution penalty? Thanks.

[Bill Tubbs]

You bet

http://www.irs.gov/publications/p970...link1000178581

[David]

Thanks

Thanks for your help.