What Education Account distributions are not subject to additional tax?

The additional tax penalty does not apply to distributions that are included in income if:

• Made due to the death or disability of the beneficiary.
• Made on account of a tax-free scholarship, allowance, or payment.
• Made because of the attendance by the beneficiary at a U.S. military academy as long as the distribution doesn't exceed the tuition costs.
• Included in income because you used the qualified education expenses to figure the American Opportunity and Lifetime Learning credits.