Assuming the student's SSN appears on the 1099-Q in the REcipient's TIN box , if the 1099-Q funds were used 100% for education then no.
If only some of the 1099-Q funds were used for education and the remaining amount plus any other income from other sources is less than $12,950, then no.
If the amount of investment income (such as interest) is less than $1100, then no.
