I took an early distribution from my Roth 401K to pay educational expenses for my two kids in college. I've had the Roth for over 5 years and the distribution was less than my contributions (nothing taken from earmings). What's taxable and do I have to pay a penalty? Nobody I talked to seems to know the answer? Can anybody out there give a straight answer that knows the tax code? ThanksWhat is the name of your state (only U.S. law)?