Technically, the distribution must be in the same year as the payments made. But, this is a common problem, for further discussion, see:
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...
