You cannot allocate 2019 529 distributions to 2020 education expenses. 529 plan distributions must be made during the same tax year that the qualified expenses are incurred. For a non-qualified distribution, you pay ordinary income tax and a 10% penalty on the earnings portion of the distribution. If your student was in school in 2019, the expenses that are qualified for payment with 529 plan funds is much more extensive than the IRS definition for tax credits. To see qualified 529 plan expenses see:
What you can pay for with a 529 plan
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