IRS states that a valid 529 distribution must be in the same year the qualified education expenses are paid.  There was a COVID rule about tuition refunds due to COVID.

Taxpayer withdrew 529 monies for Spring billing in December but college delayed sending out bills due to COVID until the following year.  I have $100k withdrawn but only $50k 1098-T/room/board/etc.  This extra $50k withdraw is creating $30k of taxable income on the earnings.

Has anyone seen (I cannot find) an exception/allowance made because the school delayed billing?