How do I determine if a distribution from a coverdell account is a return of my contribution?

[JohnW152]

Generally speaking, a return of your contribution from a Coverdell account is a distribution of contributions made during the year in which:

• A deduction isn't taken for the contribution,
• The distribution is made prior to the due date, including extensions, of your tax return for the year, and
• The distribution includes any income that's attributable to the contribution.

If all of that didn't happen, there's no return of your contribution.