What kind of account did you take a distribution from? IRA? 401k? The distribution would be taxable in either case. Using IRA money for education is an exception for the 10% early distribution penalty. There is not a penalty exception for using 401k money for tuition.
To claim the penalty exception, you must have paid education expense in the year of the withdrawal. You are limited to the tuition expense that occurred only in tax year 2021.
