If all money in the ESS account was spent for the custodian himself instead of for the recipient’s education. Who should file income tax return?

[bmw7622]

If all money in the ESA account was moved out by the custodian, how can the recipient file tax return if he has no idea of the money he never used?

[DDollar · Accepted solution]

That should be reported on the Custodian's tax return, not the beneficiary''s tax return