Q. Disbursements reported in a 1099-Q on a given year do not have to be used for educational expenses in the same calendar year, correct?
A. That's not correct.
Technically, the distribution must be in the same year that the expenses were paid. However, it's a common problem. The consensus, in this forum, is that you should treat the distribution and expenses as matched and hope the IRS has some sympathy if you are audited. Certainly the intent of the 529 law has been met, if not the letter.
Try to do better next year
