I transferred a Coverdell account from my older son to my younger daughter in May 2018 in order to pay for her tutoring expenses at Kumon. My daughter started taking classes at Kumon in February 2018. Can I withdraw all of her tutoring expenses for 2018 (there are enough funds in the Coverdell to cover her tutoring expenses for a couple of years) or can I only withdraw the expenses incurred from May through December 2018? I am unsure if the IRS simply considers funding and withdrawals to be anytime within a calendar year or if they consider the actual dates when the funding and withdrawals occurr.
