Any portion of the early withdrawal that was used to pay for higher education expenses in 2021 is eligible for the exception from the 10% penalty.
If you paid the 2020 tuition in 2021, then you could apply that towards your exemption from the 10% penalty. If you paid them in 2020, then they would not count towards getting the exemption. Also keep in mind that the exemption applies to all higher education expenses, not just tuition. It also includes books, supplies, any additional fees required for attendance, and room and board for full-time students. In addition to the 1098-Ts, keep a receipt of any additional higher education expenses you claim with your tax records.
