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IRS.gov Website
Publication 970
taxmap/pubs/p970-028.htm#en_us_publink100042887

Recontribution of Refunded Amounts(p52)

rule
If a student receives a refund of qualified education expenses that were treated as paid by a QTP distribution, the student can recontribute these amounts into any 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.