Are you asking whether the rehab expenses qualify for the medical expenses exception to the 10% penalty for early withdrawal from a 401(k) or traditional IRA?
You didn't say what kind of "rehab" your daughter had. Inpatient treatment for drug addiction is a medical expense. So is physical therapy that is given as a medical treatment.
Note that the amount that can be excluded from the penalty is only the amount by which your total medical expenses for the year exceed 7.5% (for 2018) or 10% (for 2019) of your Adjusted Gross Income (AGI). The rehab expenses are not treated separately. They are part of your total medical expenses.
