Do i have to enter 1099Q distribution for a minor child

[MarkB]

You would have to put your minor child on their own tax return. 

Children/dependents are never put on a parent return as far as income.  Only spouse's income.

You would have them put no exemptions (someone else can claim them) on their return and you can deduct them on your taxes as your dependent.

who reports the 1099Q:

https://ttlc.intuit.com/replies/5667010