this of this as 'sources and uses'
uses are what buy = tuition and related expenses (on Box 1/ 1098T) as well other expenses such as room and board incurred,books (not already on the 1098T) and computer related expenses
sources - is the cash - that would be Box 5 / 1098T, Box 1 1099Q, up to $4000 if you qualify for AOTC
if sources are less than uses, no need to file the 1099Q. otherwise, you disbursed more funds from the 529 plan than was needed, so some of Box 2 will be taxable
