Greetings Jerry:
If you receive and pay a bill in 2016, and make the withdrawal in 2016, it would be qualified for the 2016 tax year. The school year does not matter from a tax perspective.
Thank you,
Brian Boswell
VP, Research & Development
This information does not constitute tax advice and is provided for informational purposes only. Please consult your tax advisor, financial advisor, local taxing authority, and/or plan provider or sponsor for more information.