25 of 75. In 2021, Gavin (53), a single taxpayer, took an early distribution from his traditional IRA. This was not a coronavirus-related distribution, and he did not qualify for any hardship or disaster-related exceptions. The 10% penalty tax will not apply to the extent that qualified education expenses were paid to an eligible educational institution for Gavin or his O Child, grandchild, or parent. O Child or grandchild. Dependent child or grandparent. O Dependent child or sibling