Hello,

I have a client who contributed to a 529 plan for years when her son was growing up.  She never took money out of the 529 when the son was a dependent and attending undergrad school because the son received a full scholarship for his undergrad.  Now the son is in his 30s, married, lives across the country, etc. and attending graduate school (hasn't been a dependent for 10 years).  My client (his mom) took out $50,000 from the 529 plan in 2020 to help him pay for graduate school.  The 1099-Q is issued to the mom's SSN, the 1098-T was issued to the son's SSN, and the son is no longer a dependent on the mom's return. 

Is my client (the mom) stuck with paying tax on the 1099-Q distribution??

Thanks!