I have a question about withdraw of principal from my Roth IRA for Higher Education.

I have a 13yr old daughter that we enrolled in Sylvan Learning Center for additional tutoring for school. Would this be considered Higher Education?

Sylvan has an accreditation by the Commission on International and Trans-Regional Accreditaion. (CITA).

Thanks!

From Publication 590:
Eligible educational institution. This is any college, university, vocational school, or other postsecondary educational institution eligible to participate in the student aid programs administered by the Department of Education. It includes virtually all accredited, public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. The educational institution should be able to tell you if it is an eligible educational institution.

Can't you withdraw the principle regardless of the reason from a Roth IRA? I'm confused.

You can withdraw the contributions at any time without tax or penalty, it is conversions and earnings that may have restrictions.