Can I put payments made to college in January 2025 on 2024 return?

Q. Can I put payments made to college in January 2025 on 2024 return?

A. Technically, No. 

From Pub 970 (page 60: To determine if total distributions for the year are more or less than the amount of qualified education expenses, you must compare the total of all QTP distributions for the tax year to the adjusted qualified education expenses.

 

529 plan distributions must be made during the same tax year that the qualified expenses are incurred. This is not an official IRS rule, but it is implied by published IRS guidance. Tax professionals and other experts agree that 529 plan distributions should match up with qualified expenses.

https://www.savingforcollege.com/article/timing-of-529-plan-distributions-must-match-qualified-expenses

 

See previous discussions:

https://ttlc.intuit.com/community/college-education/discussion/re-529-qualified-withdrawal-time/01/3462865#M58405 (2025 two strong cites)

 

https://ttlc.intuit.com/community/college-education/discussion/529-provider-distributed-funds-on-12-30-for-spring-semester-resulting-in-a-mismatch-between-1099q/01/2200938/highlight/false#M41204 Mercy of IRS mismatched timing

 

https://ttlc.intuit.com/community/college-education/discussion/i-took-a-529-distribution-in-2021-for-a-bill-due-jan-1-2022-is-there-a-way-to-reconcile-the-tax/01/2664891/highlight/false#M46863

 Mercy of IRS

https://www.savingforcollege.com/article/timing-of-529-plan-distributions-must-match-qualified-expenses  

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