Received 1099R. I had to do early with drawl retirement money from my 401k to pay sons out of state off campus living expenses.

[kx250gm771]

I had to do early withdrawl from my 401k retirement to pay for sons out of state off campus living expenses. I received the 1099R and am paying penalty, but how can see if these costs are deductible.

[DoninGA · Accepted solution]

Room and board are not eligible education expenses.  See this IRS website for qualified education expenses - https://www.irs.gov/individuals/qualified-ed-expenses

There is not an exception to the 10% early withdrawal penalty for a distribution from a 401(k) account for living expenses.  See this IRS website for early withdrawal exceptions from accounts other than an IRA - https://www.irs.gov/taxtopics/tc558.html