to add to @MarilynG1's response
1) as long as you are getting the maximum AOTC credit, there is no value adding more expense to Box 1 of form 1098T
2) if you read the instructions of Form 1099Q closely, it states:
Nontaxable distributions from CESAs and QTPs are not required to be reported on your income tax return. You must determine the taxability of any distribution.
so as long as the 1099Q box 1 is exceeded by 1099T Box 1 less 1099T Box 5 less $4000 (if you are taking AOTC) plus your other expenses (fees, room and board, books, computer costs), the 1099Q doesn't have to be sumbitted as you've determined there is no tax liability.
not entering the 1099Q may not seem right, but it is not sent to the IRS in any event and the instructions tell you it doesn't have to be reported!!!!
it's complicated
