That's what I said. Nothing conflicting there. I just didn't clarify that 529 funds must be used to pay qualified expenses in the same tax year they are withdrawn.
So if you withdrew in 2017 and then used that money to pay qualified expenses in 2018 (regardless of what tax year was paid *for*), then the withdrawal is taxable on the 2017 return, and may also be subject to penalties on the 2017 return.
In order for a 529 withdrawal to be tax exempt, it must be used for qualified expenses in the same tax year it is withdrawn.
