<p>401(k) plans are not required to permit hardship distributions. In addition, even if a plan permits hardship distributions, it is not required to permit distributions to pay tuition, educational fees or room and board. However, in my experience, plans that give hardship distributions at all tend to allow them for any of the permitted reasons (including paying qualified educational expenses). </p>
<p>You could also consider a loan. Of course, the plan would have to permit loans, and the ability to borrow is limited (generally to the lesser of $50,000 or the ½ of the account balance). Loans also have to be repaid (or they end up being treated as taxable distributions), but you’re paying the interest to yourself.</p>