My daughter (19) received a 1099-Q for 529 withdraws directly to the school (OHIO) to cover her Cosmetology program tuition. She will file a tax return in 2017. I can also claim her as a dependent on my return. Who's tax return reports the 1099-Q information? Also there are earnings on the 1099-Q. Why are there taxable earnings when this was used for tuition and program costs?
