Education

Nobody has answered the actual question that had nothing to do with a deduction or tax penalty.

The question was "can [I] make a *hardship* withdrawal...."

Hardship withdrawals generally only apply to employer sponsored retirement plans such as 401(k)'s and whether of not the plan even allows hardship distributions (not all plans do) and if this meets the plan requirements is a question that should be asked to the plan administrator.

Per the IRS

1. Under what circumstances can a participant get a hardship distribution from a retirement plan?

A retirement plan may, but is not required to, provide for hardship distributions. Many plans that provide for elective deferrals provide for hardship distributions. Thus, 401(k) plans, 403(b) plans, and 457(b) plans may permit hardship distributions.

If a 401(k) plan provides for hardship distributions, it must provide the specific criteria used to make the determination of hardship. Thus, for example, a plan may provide that a distribution can be made only for medical or funeral expenses, but not for the purchase of a principal residence or for payment of tuition and education expenses. In determining the existence of a need and of the amount necessary to meet the need, the plan must specify and apply nondiscriminatory and objective standards.
(Reg. §1.401(k)-1(d)(3)(i))

https://www.irs.gov/retirement-plans/retirement-plans-faqs-regarding-hardship-distributions