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Education
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".
But, that's academic. Pub 970, chapter 9, uses the term "attendance at an eligible educational institution".
‎June 4, 2019
6:57 PM