My daughter received a 1099-Q. Does she have to file a tax return even if 529 distributions aren't considered taxable?

[jmhunt49]

Total 529 distribution equals education expense, thus she has $0 in taxable earnings (income).  She is a full-time student and does not have a job.

[MargaretL · Accepted solution]

She doesn't have to file her own tax return and report form 1099-Q if the distribution equals to her qualified education expenses. 

As a dependent, she would have to file if the excess of the distribution over her education expenses were over $6300 for 2015.