Yes, I agree. It's just that the 1099-Q doesn't break it down to that detail (only shows 25k withdrawal, 10k earnings, and 15k contributions). TT asks for numbers in those boxes. There was no place (at least when I did my "test run" last March) to specify if some component wasn't subject to penalty.
So, the tuition part is "excess", but not subject to penalty (b/c of the grant/scholarship exemption).
Thanks for your help. Will revisit in the spring.
