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@yeknod wrote:

TP claims his daughter.  1099-Q has the daughters SS# on it as the recipient.  Who claims it on their taxes?  The TP or the daughter?

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I'll take a step back and ask, what are you reporting?  A 1099-Q is a distribution.  If the distribution was used to pay Qualified Higher Education Expenses then there's nothing to report.  If the distribution was not used to pay QHEE then all or a portion of the earnings may be taxable to the recipient (in your case the daughter).