Your answer seems to conflict with other information available on this and other forums. Last year, we actually entered 1099-Q and educational expense info in both returns (recipient's return and beneficiary's return as the beneficiary is not a dependent). This may not have been correct. This year I am thinking of just entering the information on our return (we are listed as the recipient). We may get questioned by the IRS at some point but we have good records showing that the beneficiary's expenses clearly exceed the 529 plan distributions even after the $4000 in opportunity credit (claimed on the beneficiary's return) is subtracted. I am quite sure how to avoid this dilemma. We did not want the distribution sent directly to the school as it was used for room and board expenses.
