a client received 1099 q indicating 190000 was received in 2023............

form 1098 t plus other educational expenses paid for 2023 totaled 165,000... 

does the irs match 2023 1099 q with form 1098t for 2023...........?

in this case the excess withdrawal was used to pay and frontload 2024 first semester expenses .........

any problem .............?

in this case the taxpayer 

in this case the taxpayer withdrew monies for 2023 which included 2024 first semester anticipated costs ............any problems here ?