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Can early distribution from an IRA be deferred.
money was used for payment of an educational expense
Withdrawals from IRAs for qualified higher education expenses for you, your spouse, child, or grandchild are exempt from the early withdrawal penalty. The distribution can’t exceed the qualified higher education expenses incurred during the tax year. Qualified higher education expenses include tuition at a postsecondary school, room, and board (if enrolled at least half-time), fees, books, supplies, and equipment required for enrollment or attendance.
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