We liquidated a coverdell esa but did not have any educational expenses. The 1099q received shows total distribution of $4400, earnings of $0, basis of $0, and FMV of $0. We contributed $2,000 to this account from 1998 to 2001 and have never taken distributions from it. I can't find worksheet 7-3 Coverdell ESA - Taxable Distributions and Basis to enter the correct information so that our contributions are subtracted from the distribution to determine the taxable amount. Can anyone help? Thanks!
