Coverdale ESA withdrawal rules

[CoffeeR]

I wonder is someone can help with this question.

I withdrew less than I could have in 2021 from a Coverdale ESA to cover 2021 tuition expenses. Can I withdraw money in 2022 to cover 2021 expenses or do the withdrawals need to be in the same tax year the qualified education expenses where in?

[svosavvy]

This is a good question.  I have a couple coverdell accounts.  I was not aware of a distribution limit each year as long as they are used for qualified expenses.  I opened mine in 2008 for my kids for college and I have literally never heard of a limit to distributions.  I know 529's are limited to $10,000/yr on k-12 distributions. PTF.  Interested in this too.