Hal_Al
Level 15

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Q. Please note that the course does not start until January 2024 i.e. he is not enrolled in the course during 2023. Does that have any impact on this answer? 

A. No.  The answer is still the same. Expenses paid, in 2023,  for an academic term beginning in the first quarter of 2024, are "qualified educational expenses' (QEE) for a 2023 529 plan distribution. The the first term of the next year rule applies to 529 plan distributions,  as well as for a tuition credit (AOTC or LLC).