My son moved out of state last year to attend a college he is enrolled in. We used his 529 account for off campus room and board. After he was there, they cancelled his classes and wasn't able to start till this semester, Jan. 2021. We continued to use the 529 for his rent last year. It was crazy for him to move back here since he had his apartment already. We received a 1099Q. Two Questions: 1. Is his rent considered a qualified expense or does he have to claim it all as income (Box 2 on the 1099Q) ? Their is an amount in boxes 1, 2 and 3.
2. The 529 account is for my son, however the 1099Q came with his grandmothers name as the recipient along with her SS number. Who claims it? She is the one who opened the account for him.
Thanks for any help.
