The student's return for the taxable income entry.
From your post, I assume you already used the 1099-Q's and 1098-T's on your return to see if you could get any Education Credits.
The tax on distributions are the responsibility of the person who was issued the 1099-Q.
If the 1099-Q is issued to the student, they claim the income.
If the 1099-Q is issued to the Account Owner, they claim the income.
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