To avoid paying a 10% early withdrawal penalty, the IRS requires proof that the student is attending an eligible institution. See Eligible Educational Institution - Internal Revenue Service
Qualified expenses are amounts paid for tuition, fees and other related expense for an eligible student that are required for enrollment or attendance at an eligible educational institution. You must pay the expenses for an academic period* that starts during the tax year or the first three months of the next tax year. See Qualified Education Expenses - Internal Revenue Service
Topic no. 557, Additional tax on early distributions states: Not in excess of your qualified higher education expenses