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@PODW4444 wrote:

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

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

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I'm confused.  Your question asks about when a client has educational expenses that exceed the 1099-Q, but your numbers state the opposite - the 1099-Q exceeds the educational expenses.

As a side note, are those real numbers?  $165,000 of expenses?  Holy cow.