Are credit card fees for college tuition payments allowable expenses for 529 purposes and early IRA early withdrawal penalty exceptions?

[ericlipkind]

Are credit card fees for college tuition payments allowable expenses for 529 purposes and early IRA early withdrawal penalty exceptions? 

[AnnetteB]

No.  Although I do not have a resource to back this up, I would say that it is highly unlikely that the IRS would allow credit card fees to be used as a qualified expense for 529 plan distributions or for education expenses paid to reduce an early withdrawal penalty.