@Twoin18 Thank you for your message, appreciated! The original Room & Board for the Spring 2020 was included as Gross distribution on our 2019 1099-Q. Presumably, counting the reimbursed amount as 2020 contribution and the Fall 2020 Semester payment as incremental 2020 1099-Q Gross distribution should not have negative tax implications, as those transactions will fall into separate tax years and 1099/Q’s, as long as those payments will be reported in the 2020 1098-T by the university, as it should be.