Yes, you can use the cost of the tuition. For the purposes of the 10% additional penalty exception, higher education means costs of tuition, fees,
books, supplies and equipment to a post secondary school (college, university, vocational schools) eligible to participate in a student aid program administered by the U.S. Department of Education. It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) post secondary institutions.
Note: living expenses are not allowed for the additional 10% penalty tax
exceptions on early distributions.
