Man aged 47 with hardship life, withdraw money from IRA for sons education expenses and credit card debt, is he he liable for 10% penalty

:)

What is his hardship, paying credit cards and college is not a hardship

Withdrawals for a son's college college education expenses are indeed exempt from the 10% early withdrawal penalty, although of course still subject to income tax (unless this is coming from a Roth account). To claim the penalty waiver he should file form 5329 with his 1040.

Taking an early withdrawal to pay off credit card bills does not qualify for an exemption from the 10% early withdrawal penalty.