My daughters college tuition was paid from a 529 fund I am the custodian of. Can I claim this on my taxes or should she. Not claiming her as a dependent. Who should claim

[ColeenD3]

Please see this full explanation from HalAl.

1099-Q

[Hal_Al]

It comes down to: are your "recipient" or is she.  That is, who's name and SS# are on the 1099-Q. 

If the 1099-Q is fully covered by expense, it doesn't need to be reported at all. But expenses must be coordinated with (allocated to) other tax benefits (tax free scholarships and the tuition credit)