Make sure the Internet icon is selected amongst the Web content zones.

Make sure the Internet icon is selected amongst the Web content zones. Room and board expenses also may qualify for students who attend less than half time. If you are age 59 ½ or over, your withdrawal type is normal. That's a shame, because it's far more than an ordinary retirement savings account.

If you are under age 59 ½ , your withdrawal type is early. Contributions can be withdrawn at any time without penalty or tax. So you'll need to recalculate your minimum distribution amount every year.

Qualified expenses include tuition, fees, books, supplies, and equipment. Your minimum distribution will change every year as your account balance and your life expectancy change. Qualified higher education expenses for you, your spouse, your children, or your grandchildren.

And it's always a better deal than a nondeductible one. With all the recent tax-code changes, it seems a number of taxpayers have forgotten the Roth IRA.