the person that needs to POTENTIALLY put it on their tax return is the person whose social security number is on the form. So it's either part of your return or her's but not both.
That said, if the qualified expenses EXCEED box 1 of form 1099Q, there is no need to even submit the form in TT. Look closely at the instructions on Form 1099Q, 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.
and if the qualified expenses exceed Box 1, then you have determined that nothing is taxable here. just put the form and the documentation in a drawer and be done with it!
While I have your attention, there may be an opportunity to ensure you get the $2500 AOTC tax credit. Has that been accomplished on YOUR return?
