ThomasM125
Employee Tax Expert

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Yes, you do not need to report a Form 1099-Q distribution on your tax return if the distribution is not taxable.

 

You will find that documented in IRS Publication 970 . The online publication does not have page numbers, but you will find the excerpt in Part 7 Qualified Tuition Program (QTP). In the section that it says the following:

 

"Don't report qualifying rollovers (those that meet the above criteria) anywhere on form 1040, 1040-SR, or 1040-NR. These aren't taxable distributions."

 

[Edited 2/10/26 at 7:59PM PST]

@njdad100

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