Qualified Tuition Programs (QTPs) are different from Coverdell Education Savings Accounts (ESAs). QTPs include state (529 plans) and private plans. With QTPs, ownership remains with the contributor rather than passing to the designated beneficiary.
In other words, a taxpayer can own the QTP, have distributions made to them, and report 1099-Q data on their own return, even though the distribution was for the benefit of a dependent.
Distributions from Coverdell ESAs on Form 1099-Q should be reported on the designated beneficiary's tax return.
To enter data from your Form 1099-Q Payments from Qualified Education Program: