I took an early distribution from a retirement account. What calculating eligible higher ed expenses to reduce penalty, can I use box 2 of 1098-T as amount of tuition?

[KenH1]

You should use whatever you paid for tuition, books, and required fees paid in 2016.  This amount may differ from the 1098-T, which is OK.

The higher ed exception is only for early distributions from IRAs: Exceptions to Withdrawal Penalty