whose tax return does 1099-q go on ?

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https://ttlc.intuit.com/community/college-education/discussion/on-whose-return-does-1099-q-for-529-disbursements-go/00/755830

Solved: On whose return does 1099-Q for 529 disbursements go?
https://ttlc.intuit.com/community/college-education/discussion/on-whose-return-does-1099-q-for-529-disbursements-go/00/755830
Therefore the parent will claim all education expenses to include tuition paid, scholarships, grants and the 1099-Q. The fact your son’s SSN is on his 1099-Q is okay, since your son is your dependent, and is listed as such on your tax return with his SSN. You the parent will also report the 1099-T, if the student received one.

https://www.investopedia.com/terms/f/form1099q.asp

Form 1099-Q: Payments From Qualified Education Programs …
https://www.investopedia.com/terms/f/form1099q.asp
The person who receives the funds and whose Social Security number is on the form has to report the 1099-Q on their tax return. It’s likely that the student/beneficiary will pay little or no tax …

https://thecollegefinanciallady.com/2015/03/26/reporting-1098-t-and-1099-q-to-the-irs/

Reporting 1098-T and 1099-Q to the IRS | The College …
https://thecollegefinanciallady.com/2015/03/26/reporting-1098-t-and-1099-q-to-the-irs/
Today’s question: Whose tax return does the 1099-Q go on? Answer: It depends. The 1099-Q will have the SSN of the person to whom the distribution was paid. The 1098-T will have the student’s SSN. This is one of the reasons it is generally recommended to have distributions from your 529 plan…

https://ttlc.intuit.com/community/college-education/discussion/on-whose-return-does-1099-q-for-529-disbursements-go/00/755830/page/2

Solved: On whose return does 1099-Q for 529 disbursements go?
https://ttlc.intuit.com/community/college-education/discussion/on-whose-return-does-1099-q-for-529-disbursements-go/00/755830/page/2
The 1099-Q gets reported on the recipient’s return.** The recipient’s name & SS# will be on the 1099-Q. **Alternatively; you can just not report the 1099-Q, at all, if your student-beneficiary has sufficient educational expenses, including room & board (even if he lives at home) to cover the distribution. You would still have to do the math to see if there were enough expenses left over for you to claim the tuition credit. Again, you cannot double dip! When the box 1 amount on …

https://www.taxact.com/support/1204/2018/form-1099-q-taxable-to-recipient-or-designated-beneficiary

Form 1099-Q – Taxable to Recipient or Designated Beneficiary
https://www.taxact.com/support/1204/2018/form-1099-q-taxable-to-recipient-or-designated-beneficiary
Form 1099-Q – Taxable to Recipient or Designated Beneficiary. The recipient listed on Form 1099-Q should report the distribution on his or her tax return. If the listed recipient is another member of your family, the distribution must be reported on that person’s tax return rather than on your return. For a qualified tuition program (QTP or Section …

https://www.irs.gov/instructions/i1099q

Instructions for Form 1099-Q (11/2019) | Internal Revenue …
https://www.irs.gov/instructions/i1099q
A trustee of a Coverdell education savings account (ESA) must file Form 1099-Q to report distributions made from Coverdell ESAs. Do not file Form 1099-Q for a change in the name of the designated beneficiary on a QTP account if the new beneficiary is a member of the former beneficiary’s family. For a Coverdell ESA, the new beneficiary must be a member of the designated beneficiary’s family and be under age 30 (except beneficiaries with special needs).

https://turbotax.intuit.com/tax-tips/college-and-education/guide-to-irs-form-1099-q-payments-from-qualified-education-programs/L6yxSZA87

Guide to IRS Form 1099-Q: Payments from Qualified …
https://turbotax.intuit.com/tax-tips/college-and-education/guide-to-irs-form-1099-q-payments-from-qualified-education-programs/L6yxSZA87
For most qualified education program beneficiaries, the amounts reported on the 1099-Q aren’t reported on a tax return. However, if annual distributions exceed your adjusted qualified education expenses, you may need to report some of the earnings reported in box 2 as income on your tax return and pay an additional 10 percent tax on it as well. Your adjusted expenses are equal to the total of your qualified education expenses minus other tax-free assistance you receive, such as …

https://www.hrblock.com/tax-center/irs/forms/is-income-reported-on-form-1099-q-taxable/

Is Income Reported on Form 1099-Q Taxable? | H&R Block
https://www.hrblock.com/tax-center/irs/forms/is-income-reported-on-form-1099-q-taxable/
Answer. The full amount of earnings as reported on Form 1099-Q is taxable if: You’re the designated beneficiary. You didn’t use the funds for your own qualified education expenses. An early withdrawal penalty of 10% applies. The penalty is reported on Form 5329.

https://www.mileiq.com/blog/guide-using-irs-form-1099-q/

Guide to Using IRS Form 1099-Q | MileIQ
https://www.mileiq.com/blog/guide-using-irs-form-1099-q/
Form 1099-Q, filed by the QTP administrator, shows $36,000 in distributions in Box 1, and $6,000 in earnings in Box 2. The $12,000 of qualified education expenses are only one-third of the QTP withdrawal. This means that only one-third of the withdrawn earnings, or $2,000, is tax-free. The remaining $4,000 is taxable.

https://www.taxact.com/support/1203/2019/form-1099-q-taxable-amount-of-earnings

Form 1099-Q – Taxable Amount of Earnings
https://www.taxact.com/support/1203/2019/form-1099-q-taxable-amount-of-earnings
The result is the amount of tax-free earnings. The tax-free earnings determined in Step 2 are subtracted from the total distributed earnings. This is the amount that must be included in income. On whose return is the income included? The recipient listed on the 1099-Q enters the form in his or her return and therefore should report any taxable income. The beneficiary is listed as the recipient of a QTP distribution when the distribution is made (1) directly to the beneficiary, or (2) to an …