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New Member
posted Jun 3, 2019 1:44:30 PM

My child received a 2016 1099Q. Also a 1098T for her tuition costs. We claim her as a dependent. Who reports the 1099Q and the 1098T? She made <$6,000

The distribution was made payable to our daughter and she paid the tuition.

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1 Best answer
Expert Alumni
Jun 3, 2019 1:44:31 PM

Firstly, you. Since you are claiming her, you enter both forms to determine if you are eligible for any education tax credit. In some cases, part of the 1099-Q earnings are made taxable so you can receive an education credit instead. You can't receive a credit and exclude 529 earnings on the same expenses.

"Double dipping" would only  be a concern if the qualified expenses (after scholarship) are under c $5000. If your daughter's education expenses (including room and board) are high enough, you can exclude the earnings as shown on the 1099-Q and perhaps qualify for a tax credit on top of that.

You would only need to go through the motions of entering these forms on her return if some of her 1099-Q is to be taxed.

3 Replies
Expert Alumni
Jun 3, 2019 1:44:31 PM

Firstly, you. Since you are claiming her, you enter both forms to determine if you are eligible for any education tax credit. In some cases, part of the 1099-Q earnings are made taxable so you can receive an education credit instead. You can't receive a credit and exclude 529 earnings on the same expenses.

"Double dipping" would only  be a concern if the qualified expenses (after scholarship) are under c $5000. If your daughter's education expenses (including room and board) are high enough, you can exclude the earnings as shown on the 1099-Q and perhaps qualify for a tax credit on top of that.

You would only need to go through the motions of entering these forms on her return if some of her 1099-Q is to be taxed.

New Member
Jun 3, 2019 1:44:32 PM

Thank you for your helpful, succinct response.  Her expenses were <$5000 (local community college) so we will check to be sure we are not "double dipping".  Thank you...

Expert Alumni
Jun 3, 2019 1:44:36 PM

You're welcome, and thank you for being appreciative:-)