if he is not my dependent?
What makes the student not your dependent? I ask, because it is rare for an undergraduate to not qualify as a dependent of one or more of the parents.
Basically, the 1099-Q is reported on the tax return where the named beneficiary recipient on the 1099-Q is also listed "somewhere" on the tax return' either as the tax filer or as a dependent. So if the student is your dependent, that means the student's SSN is on your tax return. Therefore you can claim it. If the student will be filing their own tax return, then the student could claim/report that 1099-Q instead.
