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Posted

Taxpayers had a 529 plan for their son. He went to school off and on for several years. Dropped out. The taxpayers closed the account and took the distribution from the plan. Included about $2,400 in earnings over the life of the plan. Guess what, Junior goes back to college in the fall semester and now they have some qualified expenses for the year.

How do I enter this on the return? Do I reduce the amount on Line 21 for the 1099Q and risk a mis match letter from the IRS? Or do I leave line 21 alone and enter the LLC credit using all the expenses.

Thanks for the help.

Tom

Hollister, CA

Posted

they have about $1,200 in qualified expenses for the one semester that the kid went to school. They are in the 25% bracket, so it will be about $300. Enough to make it worth my while to get it right.

Tom

Hollister, CA

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