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IRS.gov Website
Publication 970
taxmap/pubs/p970-034.htm#en_us_publink100042887

Recontribution of Refunded Amounts(p58)

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 a 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.