First, your own prior contributions can always be withdrawn tax and penalty free. Earnings can be withdrawn penalty free if used to pay for higher education.
See IRS Pub 590B.
https://www.irs.gov/publications/p590b/ch01.html#en_US_2016_publink1000230896
Higher education expenses.
Even if you are under age 59½, if you
paid expenses for higher education during the year, part (or all) of
any distribution
may not be subject to the 10% additional tax.
The part not subject to the tax is generally the amount that is not
more than
the qualified higher education expenses (defined next) for the year for education furnished at an eligible educational institution (defined below). The education must be for you, your spouse, or the children or grandchildren of you or your spouse.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
