I paid for my son's overseas college tuition from money I withdrew from my IRA. How do I file that on my tax return? I do not have a 1098-T.

Unfortunately, this may not be an option for you since it is not an American college. You can forgo paying a penalty on an IRA distribution for college, if it meets the qualifications. The rules state that it must be for Qualified higher-education expenses.

The IRS website defines qualified higher education expenses as:

"Tuition, fees, books, supplies, and equipment required for the enrollment or attendance of a student at an eligible educational institution. They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. In addition, if the individual is at least a half-time student, room and board are qualified higher education expenses."

The IRS defines an eligible educational institution as "any college, university, vocational school, or other post-secondary educational institution eligible to participate in the student aid programs administered by the U.S. Department of Education.