I made a payment from a 529 plan in Dec 2020, but due to postal delays due to Covid-19, it was received by the university in Jan 2021. As a result, the amount is included in the gross distribution (Box 1) in the 1099-Q from the 529 plan, but is not reflected in the Payments received (Box 1) in the 1098-T from the university. The discrepancy is generating a significant tax liability. Any assistance would be greatly appreciated. Thank you.
