IRS Tax Topic - https://www.irs.gov/taxtopics/tc557
Exceptions to the additional 10% tax apply for early distributions that are:
- Not in excess of your qualified higher education expenses
IRS Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs), page 23 Higher Education Expenses - https://www.irs.gov/pub/irs-pdf/p590b.pdf#page=23
