We received a distribution from esa that we have expenses to cover as well as qualifying expenses for the Opportunity tax credit. Do we (Or she)have to file the 1099Q ?

[MarilynG1]

If you are the parents of a dependent student, and you have Education Expenses exceeding the ESA distribution, you don't need to report the distribution in you or your student's return.

Click this link for more info on the 1099-Q.

If your student has a 1098-T with a Box 1 amount greater than the Box 5 amount, you may qualify for an Education Credit and can enter it on the parents return.

If Box 5 is greater than Box 1, the student can report the 1098-T on their return and pay tax on the additional scholarship income (if they are required to file a return).

Click this link for more info on How to Enter a 1098-T.