I took IRA distribution to offset education expenses for my son. It is reportable but not taxable

[DoninGA]

The distribution from the IRA is taxable but if used for educational expenses the distribution is not liable for the 10% early distribution penalty.

Go to 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