avoid 10% penalty

[gman]

If a taxpayer makes an IRA withdrawal for childs tuition, he can avoid the 10% penalty, is there any notes that need to accompany the 1040 to show it qualifies for an exception to the penalty?

thanks

[ToledoEd]

Try part 1 of the 5329.

[taxmandan]

If a taxpayer makes an IRA withdrawal for childs tuition, he can avoid the 10% penalty, is there any notes that need to accompany the 1040 to show it qualifies for an exception to the penalty?

thanks

It would be identified on the Form 5329, Part 1, line #2 as an exception to penalty for the amount that was used for ed expenses. Nothing else to attach, theIRS might request verification later by letter.