I entered all of the distribution amounts from my 1099-Q, which covered the Fall 2021 semester and the Spring 2022 semester (which was billed in December 2021) of qualified expenses. Can I enter the tuition and room and board amounts for the Spring 2022 semester on my 2021 returns, even though the actual payment was made to the school on January 4, 2022 (I read somewhere that tuition payments for the first 3 months of the year can be entered in the previous tax year's returns. Is that correct?
