Can make a hardship withdrawal for dorm fee for dependent that is studying in japan in a univerisity that is not accredited with federal student internationa aid?

[DoninGA]

Are you referring to a withdrawal from a tax deferred retirement account, such as a 401k or IRA?
Room and board are not deductible education expenses.
A withdrawal from a tax deferred retirement account is a taxable event and is reported on your federal tax return as ordinary income, taxed at your current tax rate.

[Hal_Al]

Room and board are qualified expenses for a penalty exception for an IRA withdrawal, if the student dependent is at least half time. (Only IRAs; not available for withdrawals from 401k plans).
But, that's academic. Pub  970, chapter 9, uses the term "attendance at an eligible educational institution".

[Carl]

As I understand pub 970, if the school is not an accredited institution, then nothing for education expenses (qualified or not) can be claimed.
Now as I read this post, they're not asking about deducting room and board expenses They're not deductible in this case anyway, for two reasons) They're only asking about waiving of the early withdrawal penalty for unqualified education expenses. Keep in mind that room and board is only a qualified expenses for 529 funds.
So wile it doesn't come out and state outright, I take that to mean that even an early withdrawal from a retirement account does not qualify for the penalty exception. (Though even if it does, you still pay taxes on the withdrawal. No way out of that.)
So I take the bottom line as no, you can not waive the early withdrawal penalty since the educational institution is not qualified. It's no different than asking if you can waive the penalty to use the money to pay your son's rent if he was working and did not attend school.

[macuser_22 · Accepted solution]

Nobody has answered the actual question that had nothing to do with a deduction or tax penalty.

The question was "can [I] make a *hardship* withdrawal...."

Hardship withdrawals generally only apply to employer sponsored retirement plans such as 401(k)'s and whether of not the plan even allows hardship distributions (not all plans do) and if this meets the plan requirements is a question that should be asked to the plan administrator.

Per the IRS

1. Under what circumstances can a participant get a hardship distribution from a retirement plan?

A retirement plan may, but is not required to, provide for hardship distributions. Many plans that provide for elective deferrals provide for hardship distributions. Thus, 401(k) plans, 403(b) plans, and 457(b) plans may permit hardship distributions.

If a 401(k) plan provides for hardship distributions, it must provide the specific criteria used to make the determination of hardship. Thus, for example, a plan may provide that a distribution can be made only for medical or funeral expenses, but not for the purchase of a principal residence or for payment of tuition and education expenses. In determining the existence of a need and of the amount necessary to meet the need, the plan must specify and apply nondiscriminatory and objective standards.
(Reg. §1.401(k)-1(d)(3)(i))

https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-hardship-distributions

[Hal_Al]

No.  Per Pub  970, chapter 9, the expenses must be for "attendance at an eligible educational institution".