Higher Education penalty exception for IRA withdrawal

[JoeyVegas]

Publication 590-B says amounts paid for higher education can escape the 10% penalty on early IRA withdrawals. "The education must be for you, your spouse, or the children or grandchildren of you or your spouse." There is no mention at all of a stipulation that the child must be claimed as a dependent on taxpayer's return. My question is can a young parent withdraw IRA money to pay her child's college expenses and avoid the 10% penalty even though her child is NOT her dependent?

[New York Enrolled Agent]

Publication 590-B says amounts paid for higher education can escape the 10% penalty on early IRA withdrawals. "The education must be for you, your spouse, or the children or grandchildren of you or your spouse." There is no mention at all of a stipulation that the child must be claimed as a dependent on taxpayer's return. My question is can a young parent withdraw IRA money to pay her child's college expenses and avoid the 10% penalty even though her child is NOT her dependent?

IRC 72(t)(7)(A) does not require the individual be a dependent