Q. Is 529 distribution in Jan 2022 for reimbursement of out of pocket payment of Spring semester 2022 paid in Dec 2021 taxable if in different years?
A. Technically, yes.
For more discussion, See similar questions at:
https://ttlc.intuit.com/community/college-education/discussion/529-provider-distributed-funds-on-12-...
https://ttlc.intuit.com/community/college-education/discussion/i-took-a-529-distribution-in-2021-for...
https://www.savingforcollege.com/article/timing-of-529-plan-distributions-must-match-qualified-expen...
