Daughter started college in 2021 (at least half time), and I'm paying using 529.
Daughter is RECIPIENT of 1099-Q (distributions directly to school).
Total 529 distributions for 2021 are $9088.84, including $4063.08 for Spring 2022, which is not shown on 1098-T because it was paid late in Dec 2021.
Since this $4063.08 is not shown on 1098-T, is the earnings on this amount considered non-qual distribution subject to tax and penalty?
If non-qual, does my daughter have to file return to pay? Is there a way to put the money back into the 529?
