Helping a friend with their taxes. They withdrew funds from their QTP for their son's first year in college. They withdrew enough to cover both the Fall, 2022 and Spring, 2023 semesters. However, they did NOT pay the Spring tuition until January, 2023. (Form 1099-T reflected the Fall tuition amount.) Can I claim the full amount as non-taxable, or since it was paid in 2023, will he have to add the difference to his 2022 tax returns and add the penalty?
