It might be -------------------- unless there were education related expenses to offset it.

FYI, The 1099-Q is being used to pay for a 17 year old private high school tuition, not college.

Enter the 1099Q into the program, then use the Student Expenses Wroksheet to allocate expenses to the 1099Q distribution....(its either Part VIII or Part XI or is it IX?, Im not fluent in roman numerals)