What is the name of your state (only U.S. law)? VA
in early 2012 i took out some money from my IRA to pay some bills because I was short on cash and in the summer of 2012 i paid out of pocket tuition costs for my "higher education" with some money i had saved. although i didn't take the money out of the IRA in order to pay for my tuition and the tuition costs were more than what i took out, can I put down on my taxes that i used the money to pay for "higher education" in order to avoid paying the penalty?
in early 2012 i took out some money from my IRA to pay some bills because I was short on cash and in the summer of 2012 i paid out of pocket tuition costs for my "higher education" with some money i had saved. although i didn't take the money out of the IRA in order to pay for my tuition and the tuition costs were more than what i took out, can I put down on my taxes that i used the money to pay for "higher education" in order to avoid paying the penalty?