Early Withdrawal

Question: For an early IRA withdrawal for higher education what expenses are allowed that do not incur the 10% penalty?

This would be for my children who are full time students at qualified univerisites.
I understand an IRA can be used for higher education and not incur the 10% penalty for some expenses…but what?
Is room and board allowed if off campus?
What about room and board in my house?
Books?
Supplies?
Transportation?

Answer: Qualified higher education expenses means tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. If the beneficiary is at least a half-time student, certain room and board expenses may also be qualified higher education expenses. The maximum room and board allowance is the amount applicable to the student in calculating cost of attendance for financial aid purposes, or, in the case of a student living in housing owned or operated by the eligible educational institution, the actual amount charged the student by the educational institution for room and board.

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