Regarding the Roth IRA. Withdrawal of contributions is tax-free. Withdrawal of conversion amounts is tax-free if the conversion was more than 5 years ago or you are over age 59-1/2, or you are using the money for higher education expenses or one of the other exceptions; otherwise there is a 10% penalty for early withdrawal on conversions but no income tax.
The problem is that while the IRS receives copies of documents from your IRA custodian and should know your contribution and conversion basis, they don't have to prove it, you do. If audited, and you can't prove your basis, the IRS can assess tax. After you turn 59-1/2, it won't really matter, but until then, it could be important for you to know your contributions and conversions (including the dates) so it would be worth it to spend some time reconstructing your basis from your tax records and the contribution records from the IRA custodian.
Withdrawals from a traditional IRA are subject to regular income tax but are exempt from the 10% penalty for early withdrawal if you use the funds for qualified higher education expenses.
Unfortunately, the withdrawal is taxed in the year it was made.
