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You are using 401k and IRA interchangeably but while the penalty for early withdrawal for education is waived for an IRA distribution it is not for the 401-K.
An IRA is not the same thing as a 401(k), even though they have similar purpose, and the rules on withdrawals and penalties are different.
https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-exceptions-to-tax-o...
if you are under age 59 1/2, and you enter a 1099R for a retirement distribution, TurboTax will tell you that you are going to be assessed as 10% penalty for early withdrawal unless a special circumstance supplies, and you will be presented with a list of special circumstances. however, education is not one of the circumstances allowed for a 401(k) withdrawal.
if you need to continue making similar withdrawals to pay for education, you should first roll over the money from the 401(k) to an IRA and then withdraw it from the IRA.
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