I have a taxpayer that paid qualified tuition in 2019 for fall of 2019 and spring of 2020 that was due before 12/31/19. Because they did not have enough time to get the ESA Coverdell withdrawal done before the 12/31/19 due date, they paid out of pocket.

They then received the ESA funds in January of 2020. I am assuming they will get a 1099Q in 2020 for the withdrawal. Can the ESA withdrawal be applied to the 2019 out of pocket payments or does it have to be applied to 2020 expenses since it was taken in Jan 2020? Bad timing I think requires it to be applied to 2020 but asking if anyone has an opinion?