We took distributions in 2019 for our son's college expenses from the 529 Savings Plan we have for him. This was for his rent at school. We had the distribution sent to our checking account due to his landlord taking the rental payment from that each month. Box 6 is checked on the 1099-Q (recipient not the designated beneficiary). Should I report this on our Federal Taxes and how do I avoid penalties? Is it better to report on our son's taxes?
