Under the 2018 tax law, pvt school tuition is eligible, up to $10k.
Example:
$10,000 in educational expenses
Box 1 of the 1099-Q is $30,000
Box 2 is $20,000
10,000 / 30,000 = 33% of the earnings are tax free
33% x $20,000 = $6,666
You have $13,334 of taxable income (20,000 - 6666), also subject to 10% penalty
