Thanks for clarification on trying to use 2 years of education expense against the early distribution taken calendar 2021. At least the 10% penalty gets offset that 2021 higher educational expenses.
Just to validate eligibility, one of the tuition expenses for 2021 was for graduate degree my wife completed. Tax documentation I've read states clearly undergraduate degree work at eligible institution. Both schools are eligible, just don't want the graduate degree to be ineligible for some reason. Married filing jointly.
