remember that the 1099-Q is filed on the tax return of the SS# on the form.
If the 529 money went directly to the college (or the student), the student's SS# will be on the form and the student should report it.
If the 529 money was distributed to the parent, then the parent's SS# will be on the form and the parent will need to report it.
for some reason this trips a lot of people up.
