Report the distributions in the tax year listed on your Form 1099-Q, Payments From Qualified Education Programs. Keep records of your expenses that align with each distribution from the plan.
As long as the earnings and basis of the amount withdrawn were used for qualified education expenses, the distribution is tax-free. See this TurboTax article
Information on 529 Plans for additional details.
Note: 529 Plans are very liberal in what qualifies as an education expense. Room and board qualify too.
See the TurboTax FAQ below for steps on entering Form 1099-Q. Click "See entire answer" for the full page view.
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