From 1099Q:
Instructions for Recipient
Distributions from Coverdell education savings accounts (CESAs) under section 530 and qualified tuition programs (QTPs) under section 529, including rollovers, may be taxable. Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return.
You are right. if it is qualified distribution then there is no point to report it. Just wanted to know your thought. The confusion started when you report these two forms (1098T and 1099Q) separately and school is not including room and board in 1098T anymore.
