Can I avoid the 10% early withdrawal penalty if I put the money went to higher education?

[miryilly02]

I pay for my college classes out of pocket and the money I withdrew from the IRA went towards the classes I paid already. My friend gave me the money for school until I could pay her back but she ended up needing the money sooner so I had to take out the money to pay her back. would this qualify me to avoid the 10% early withdrawal penalty?

[DaveF1006]

Yes, there is a  10% early withdrawal penalty exception for Qualified higher education expenses.  See this Turbo Tax link for more details.