Do I need to report distributions from a 529 account if I am not the recipient?

[DaveF1006]

Please read this Turbo Tax link as it relates to your question. My understanding on this is, If the distribution doesn’t exceed the amount of the student's qualifying expenses, then you don't have to report any of the distribution as income on your tax return. If the distribution exceeds these expenses, then you must report the earnings on the excess as "other income" on your tax return. 

[NCperson]

@DaveF1006 - the social security number used on form 1099Q governs who potentially has to report it, if that is what you meant by 'recipient'.