Does the grandparent or grandchild report qualified 529 payments? Are 1099 forms required to report qualified 529 payments for tuition?

[Paul-Albright]

Grandparent did not receive any 1099 forms. Where is 529 payment information entered on Form  1040? 

[MarilynG]

If the Student is the Beneficiary of the 529 distribution, they can enter it in their tax return if they are required to file.

If their parent claims them as a dependent, the parent can enter the 529 distribution and education expenses on their return.

If the scholarships/grants and 529 distribution exceeds education expenses, the parent can still claim the student as a dependent (if they qualify to) and the student can claim all education related items on their return. 

Type '1099q' in the search window, and 'Jump to 1099q' for the entry area for the 529 distribution.

The grandparent reports nothing on their tax return.

Here's more info to help you:

https://ttlc.intuit.com/replies/5113308