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The recipient listed on Form 1099-Q Payments From Qualified Education Programs (Under Sections 529 and 530) should report the distribution on his or her tax return. If the recipient is a family member, the distribution has to be reported on that person’s tax return, not your return.

Keep reading to understand when to list a beneficiary as a distribution recipient for a qualified tuition program or Coverdell Education Savings Account

Qualified Tuition Program:

For a qualified tuition program (QTP) or Section 529 Plan, the beneficiary should be listed as the recipient only if the distribution is made:

  • directly to the designated beneficiary, or
  • to an eligible educational institution for the benefit of the designated beneficiary.

Otherwise, the account owner should be listed as the recipient of the distribution.

Coverdell ESA

For a Coverdell ESA, the designated beneficiary should be listed as the recipient.

If the reporting of your distribution does not meet these criteria, contact the payer/trustee for clarification.

Related Links

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.

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