Basically, the 1099-Q is reported on the tax return of the named beneficiary recipient on that 1099-Q, and only if the named beneficiary recipient is required to file a tax return.
If that is you the parent, I would recommend you enter the 1099-Q. Then, if it's not required to be reported, it won't be included in the e-filed tax return.
If the student is the named beneficiary, and if the student's income is more than $12,400 in 2020 (including the 1099-Q amount that exceeds qualified/allowed expenses) then the student reports it. Again, if it's required to be reported, then it will be included in the e-filed return. Otherwise, it will not be included.
