As Carl mentioned above you cannot claim Education Expenses for a Non-Dependent. You are also not obligated to report the information from 1099-Q or substantiate the education expenses linked to this distribution on your Tax Return.
Usually the only reason this would be done in TurboTax is when the Qualified Education Expenses exceed the amount of the distribution and/or you wish to take the American Opportunity Credit on your return. Since this person is not your dependent you cannot apply the American Opportunity Credit to your Tax Return. Quite simply, you do not have to enter the information from 1099-Q into your Tax Return. What is most important in your case is to keep good records of the Expenses that are being paid for by the distribution. An examination by the IRS is never out of the question. In case your return gets picked for examination having good records will make a bigger difference than being represented by a professional.
For purposes of Coverdell ESA and 529 Plans Qualified Education expenses are:
- Tuition and fees;
- Books, supplies and equipment;
- Room and board expenses for students enrolled at least half-time only to the extent they are not more than the greater of
- The allowance for room and board included in the cost of attendance for federal financial aid purposes, or
- The actual amount charged if the student resides in housing owned or operated by the eligible education institution; and
- Expenses for special needs services required by a special needs beneficiary and incurred in connection with enrollment or attendance.