Thank you for your answer. Let me clarify. I have spent around $20,000 in college expenses for calendar year 2016. However, i have distributed this amount on January 2 2017 and therefore i don't have 1099Q for this amount. In 2017 I am planning to spend another $20,000 for college. Are saying that i should not claim college expenses on 2016 return but instead claim expenses for both calendar years ($40,000 for 2016 and 2017) on 2017 return?
