I am always confused as to whose taxes to claim these on. My college age son is a full-time student and had very little income so we claim him as a dependent on our taxes. Do I enter the 1099-Q on his tax return and the 1098-T on ours? Or do I do it all on ours? Both forms came in his name; however, we are the ones who paid the expenses from a Qualified Education Program that we started for him. Thanks for any clarification!
