제목 그대로입니다.

traditional IRA 계좌에서 일반적으로 59세반 이전에 조기 현금 인출하면 tax 외에도 10% penalty 가 있습니다만, 

서치해보니 10% penalty 면제 조항 몇개가 보입니다. 그런데 자녀의 대학재학중 등록금도 10% penalty 면제 조항에 포함되는지 아래 문구들로는 확실히 모르겠어서요. 그리고 면제조항에 해당된다고 하면 등록금에 사용했거나 또는 사용할것을 누구에게 (IRS or IRA 관리회사 ?)어떻게 증명하면 될까요? 

• Qualified education expenses

Traditional IRAs 

Withdrawals of both contributions and earnings received from a traditional IRA before age 59½ may not be subject to the 10% federal penalty tax if they occur because:

• The IRA owner is totally and permanently disabled.
• The withdrawal is made to a beneficiary or the IRA owner's estate after the owner's death.
• The withdrawal is made to a reservist who was ordered or called to active duty after September 11, 2001, for more than 179 days.

Or if they're to be used for:

• A first-time home purchase ($10,000 lifetime limit).
• Postsecondary education expenses.
• Substantially equal periodic payments taken under IRS guidelines.
• Certain unreimbursed medical expenses.
• An IRS levy on the IRA.
• Health insurance premiums (after you've received at least 12 consecutive weeks of unemployment compensation).