I think you are mistaken Jeff.  A 1099-Q is reported on the  return of the recipient tax return only.  If you have to re-enter education benefits on another return to offset earnings then so be it. There is a place in the beneficiaries student worksheet to show how much of expense was claimed by another to obtain a credit or deduction.

But we don't put W-2s on a parents return.  Nor shall we put 1099-Q on another recipients return.