If the funds were used only for qualified education expenses, you actually do not need to report it at all. Form 1099-Q is only required to be listed on the tax return when a taxable distribution occurs. If the funds were used to pay tuition, and there was not an excess distribution, then you do not have to report the distribution.
The instructions on the form itself point this out, albeit in rather a tiny type, often on the back (sometimes on the bottom half of the form it reads: "Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return."
The rules for what makes it taxable or not can get a little complicated, but generally, if she didn't also have scholarships or take credits that also covered expenses with the same funds, the distribution isn't taxable.
@shirlkoul
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