Can I use an IRA withdrawal without penalty to pay tuition expenses for my son in years that I cannot claim him as a dependent due to divorce decree?

[dmertz · Accepted solution]

Yes, paying higher education expenses for your son is an exception to the early-distribution penalty.  Being your dependent is not a requirement to be able to use this penalty exception.

https://www.irs.gov/publications/p590b#en_US_2017_publink1000230919