If my son goes to a school geared towards special needs children is that considered higher education.

[robertjames41575]

For the reason of early withdrawal from an IRA account

[KrisD]

No, but it could be considered as a medical expense and the penalty could be excluded for that reason. 

• "Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect."

https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-tax-on-early-distri...

https://www.irs.gov/publications/p907