The https:/ttlc.intuit.com/questions/2854185 response doesn't seem to make a distinction based on whoever the 1099-Q is issued to. To quote again, "The parents will claim all schollarships, grants, tuition
payments, and the student's 1098-T on the parent's tax return..." It doesn't appear that the student has to deal with this at all when filing his/her tax return. However, you say that if the 529 payment for tuition, etc. went directly to the school, the student is considered the recipient.
