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IRS.gov Website
Publication 970
taxmap/pubs/p970-034.htm#en_us_publink100042887

Recontribution of Refunded Amounts(p60)

rule
If a student receives a refund after December 31, 2014, of qualified education expenses that were treated as paid by a QTP distribution, the student can recontribute these amounts into a QTP for which they are the beneficiary within 60 days after the date of the refund to avoid the need to figure the taxable part of the QTP distribution. For refunds received after December 31, 2014, and before December 18, 2015, a transition rule allows the student to recontribute these amounts by February 16, 2016.